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Analytical Procedures Are One Type of Evidence-Gathering Procedure

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Essay

Analytical procedures are one type of evidence-gathering procedure. According to auditing standards, there are five general forms of analytical procedures. Auditing standards also provide examples of five sources of information for analytical procedures.
Required:
A. Describe three of the five general forms of analytical procedures.
B. For each form, describe a typical source of the information for the form.
C. For each source, include any questions or concerns an auditor would have about the reliability or relevancy of the source.


Definitions:

Environmental Racism

The disproportionate exposure of marginalized communities to environmental hazards and pollution, often due to discriminatory policies or practices.

Polluting Sites

Polluting sites are locations or areas where harmful or toxic substances have been released into the environment, causing pollution and potentially hazardous conditions for people and wildlife.

Wealth

An abundance of valuable resources or material possessions; often considered a measure of an individual or group's economic strength.

Native Americans

Indigenous peoples of the United States, including diverse tribal groups with their own distinct cultures, languages, and histories.

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