WORKING PAPER

A6 · Preliminary analytical procedures

Engagement binder
Not startedRevision 1
AU-C 315AU-C 520Authoritative sources

Audit procedures

4 procedures · 0% completed

Record actual work and the basis for N/A.
A6.01

Reconcile input information to financial records and assess reliability.

A6.02

Compare period and prior-year balances, budgets and relevant nonfinancial information.

A6.03

Develop expectations and identify unusual relationships or fluctuations.

A6.04

Investigate unexpected relationships and link matters to A3 risks.

Conclusion

Preparation & review

Multi-level sign-off: preparer, then reviewer, then partner. Sign-offs apply to the saved revision; changes require renewed review.

Sign-off history

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