Mudigandur Soumyamudigandur soumya asked 7 months ago
1 Answers
RaviRavi Staff answered 7 months ago

analytical procedure means —

  1. understanding inter relationship between data
  2. collect data
  3. compute expected amounts / ratios etc
  4. compare them with actual

    Now  (3)comparing actual with prior period is trend analysis it is part of analytical procedures / (4) computing expected wages and comparing is again analytical procedures

    (2) is re computation method and not analytical procedures
    (1) is simply tracing data, it doesnt involve understanding, expecting and comparing

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