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Journal cover: Managerial Auditing Journal

Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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Analytical Procedures for Management Accountants and Auditors

Document Information:
Title:Analytical Procedures for Management Accountants and Auditors
Author(s):Janet L. Colbert, (Meany-Holland Professor in the Department of Accounting at Western Kentucky University, Bowling Green, Kentucky, USA.)
Citation:Janet L. Colbert, (1994) "Analytical Procedures for Management Accountants and Auditors", Managerial Auditing Journal, Vol. 9 Iss: 5, pp.3 - 7
Keywords:Auditors, Management accounting, Procedures, Ratios, Trends
Article type:Conceptual Paper
DOI:10.1108/02686909410060513 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:Analytical procedures entail estimating an expected value for an account and comparing the estimation to the book value. External auditors make extensive use of analytical procedures. By applying analytical procedures before the external audit is performed, the management accountant can locate and correct misstatements before they become problematic. Examines the three categories of analytical procedures and their utility to the management accountant. The three categories are: reasonableness tests, trend analysis, and ratio analysis. Explains each category and discusses the methods within each category. Also, provides examples to aid the accountant in applying the procedures.

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