VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 3 · PART 3.3.1

Substantive Analytical Procedures

Name: Substantive Analytical Procedures
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 515 s
Description: Explore substantive analytical procedures: analytics used not to find risks but to gather evidence that a balance or class of transactions is fairly stated. We'll work through the four questions the auditor must answer before relying on them, run three reasonableness tests on Voltana, and see what to do when the numbers don't match.

9 min · Free to watch

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About this video lesson

Explore substantive analytical procedures: analytics used not to find risks but to gather evidence that a balance or class of transactions is fairly stated. We'll work through the four questions the auditor must answer before relying on them, run three reasonableness tests on Voltana, and see what to do when the numbers don't match.

Study files for this lecture

PDFSubstantive analytical procedures

PNGFour questions before relying

PNGThree tests at Voltana

PNGFollowing up the payroll gap

Read the matching study topic →Browse Module 3 files →