Training Details
First day
- Concepts and objectives of analytical examination:
The concept of analytical examination and the extent of its difference and superiority over other audit procedures.
- The timing of the analytical examination procedures, with an explanation of the best timing for their follow-up
Types of comparisons, their advantages and disadvantages:
Industrial Comparisons
Internal comparisons
the second day
- Types of analytical examination procedures
- Procedures that depend on the personal judgment of the auditor.
- Comparing the planning budget with the actual results
- Comparing the balances of the current year's accounts with the balances of the same accounts for the previous year
the third day
- Comparing specific account details items with the same account details items for the previous year.
- Calculating the approximate balance of a specific expense or income using the relationships between the different accounts.
- Calculating the financial ratios for this year and comparing them with the financial ratios of previous years, as well as the industry ratios, and the appropriate financial ratios for references to be used in giving indicators to the company's management to help it achieve its goals.
good day
- Procedures that depend on mathematical and statistical models.
Time series models:
- The method of the percentage change in the values of the current period to the values of the previous period.
Graph method.
The third average method.
Weighted average change method.
Weighted moving average method.
Regression models:
Simple regression models.
Multiple regression models.
The fifth day
- Various considerations in choosing dependent and independent variables and how to use them.
- The appropriate entrance to perform the analytical examination procedures.
Training on applying the previous methods to several practical and realistic cases.