Analytical Procedure Audit
Analytical Procedure Audit
Analytical Procedure Audit
Gidndgfgits
Cjurtggith Kninm`ni Gm`t`ji
Khnptgr 7
Num`t Gv`mgikg
knsgs, `t kni
fnindgfgit
fnindgfg itbg thg nbsgikg
rgcusgs jc `icjrfnt`ji
tj prjv`mg n rgqugstgm(cjr gxnfpag,
mjkufgit).
• Ns `aaustrntgm
`aaustrntgm `i C`durg
C`durg 7->, gv`mgikg
gv`mgikg `s dnthg
dnthgrgm
rgm `i naa
phnsgs jc thg num`t prjkgss nim `s usgm tj hgap thg num`tjr
fnlg n vnr`gty jc eumdfgits nim kjikaus`jis”tj nkkgpt
(jr kjit`iug w`th) thg ka`git, tj pani thg num`t, tj mgk`mg
whgrg thgrg kjuam bg n r`sl jc fntgr`na f`sstntgfgit `i thg
c`inik`na stntgfgits, tj mgvgajp ni npprjpr`ntg r`sl
rgspjisg, nim tj kjikaumg ns tj thg typg jc num`t rgpjrt.
Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik. 7-7
Num`t Gv`mgikg Mgk`s`jis
• IN]WRG5 Th`kh num`t prjkgmurgs tj usg:
• GX]GI]5 Th`kh `tgfs tj sgagkt cjr tgst`id:
• ]hg khj`kg mgpgims upji thg purpjsg jc thg tgst nim thg
pnrt`kuanrr k`rkufstnikgs, sukh ns thg gxtgit jc nutjfntgm
pnrt`kuan
kjitrjas nim thg r`sl jc fntgr`na f`sstntgfgit, ns wgaa ns
thg prnkt`kna`ty nim/jr gcc`k`giky jc thg prjkgmurg.
thg num`t
jc ni (g.d.,
num`t nkkjuits
prjdrnf rgkg`vnbag
thnt `ikaumgs nimprjkgmurgs
num`t snags).urgs
prjkgm Ni gxkgrpt
(thg
hjw), snfpag s`zg, `tgfs tj sgagkt (thg whnt), t`f`id (thg
whgi) nim thg rgagvnit nssgrt`ji (thg why) `s d`vgi `i
7-;.
]nbag 7-;.
Rga`nb`a`ty jc Gv`mgikg (2 jc ;)
• ]hgrg nrg s`x cnktjrs tj kjis`mgr whgi nssgss`id thg
rga`nb`a`ty jc gv`mgikg5
‛ ^una`c`knt`jis jc sjurkg (`g., thg `icjrfnt`ji prjv`mgr)”
prjv`mgr)”
`im`v`munas
quna`c`gm tj prjv`m`id
mj sj. `icjrfnt`ji shjuam bg kjfpgtgit nim
‛ Kjis`stgiky crjf fuat`pag sjurkgs”gv`mgikg
sjurkgs”gv`mgikg w`th naa sjurkgs
kjis`stgit `s fjrg rga`nbag thni `ikjis`stgit gv`mgikg.
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Rga`nb`a`ty jc Gv`mgikg (; jc ;)
• ]hgrg nrg s`x cnktjrs tj kjis`mgr whgi nssgss`id thg
rga`nb`a`ty jc gv`mgikg5
‛ ]hg gccgkt`vgigss jc ka`git‐s
ka`git‐s `itgrina kjitrjas”whgi
kjitrjas”whgi n ka`git‐s
`itgrina kjitrjas
rga`nbag thni whginrgkjitrjas
gccgkt`vg,
nrggv`mgikg
wgnl. jbtn`igm `itgrinaay `s fjrg
‛ Mgdrgg jc jbegkt`v`ty”gv`mgikg
jbegkt`v`ty”gv`mgikg thnt rgqu`rgs thg usg jc n h`dh
agvga jc eumdfgit `s agss jbegkt`vg.
Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik. 7 >0
[ucc`k`giky
• ]hg qunit`ty jc gv`mgikg jbtn`igm mgtgrf`igs `ts
succ`k`giky..
succ`k`giky
• ^unit`ty `s fgnsurgm pr`fnr`ay by thg snfpag s`zg thg
num`tjr sgagkts.
• ]hg fjst `fpjrtnit cnktjrs mgtgrf`i`id thg npprjpr`ntg
snfpag s`zg nrg5
‛ ]hg num`tjr‐s gxpgktnt`ji jc grrjrs
‛ ]hg gccgkt`vgigss jc thg ka`git‐s `itgrina kjitrjas.
k jitrjas.
Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik. 7 2?
]`fga`igss
• ]hg t`fga`igss jc num`t gv`mgikg kni rgcgr tj g`thgr whgi
`t wns nkkufuantgm jr thg pgr`jm kjvgrgm by thg num`t.
‛ Cjr bnanikg shggt nkkjuits, gv`mgikg `s fjrg pgrsuns`vg whgi `t
Kjfb`igm Gccgkt (2 jc 2)
]nbag 7-> Rgant`jish`ps Nfjid Gv`mgikg Mgk`s`jis nim
_grsuns`vgigss
Num`t Gv`mgikg Mgk`s`jis ^una`ty Nccgkt`id _grsuns`vgigss jc Gv`mgikg
tnid`bag
fjst nssgtnim
rga`nbag jr mjkufgit. @ispgkt`ji
usgcua typgs `s rgdnrmgm ns jig jc thg
jc num`t gv`mgikg.
(2) Jbsgrvnt`ji”jbsgrvnt`ji
Jbsgrvnt`ji”jbsgrvnt`ji `s thg usg jc jig‐s sgisgs tj nssgss
kgrtn`i nkt`v`t`gs. @t `s igvgr succ`k`git by `tsgac, nim thg num`tjr
fust cjaajw up `i`t`na `fprgss`jis w`th jthgr l`ims jc
kjrrjbjrnt`vg gv`mgikg.
Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik. 7 - 2=
rgspjisg
jc crjf Num`tjrs
`icjrfnt`ji. ni
N `imgpgimgit
um`tjrs typ`knaayth`rm pnrty
jbtn`i vgr`cy`id
wr`ttgi thg nkkurnky
rgspjisgs rnthgr
thni jrna jigs. Kjic`rfnt`jis nrg h`dhay rgdnrmgm nim jctgi
usgm< hjwgvgr,
hjwgvgr, thgy nrg kjstay tj jbtn`i.
Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik. 7 - 24
fnthgfnt`kna
uimgr num`t. wjrl kjfpagtgm by thg ka`git mur`id thg pgr`jm
(7) Rgpgrcjrfnikg”thg
Rgpgrcjrfnikg”thg rgmj`id jc iji-fnthgfnt`kna prjkgmurgs
sukh ns `itgrina kjitrjas. ]h`s kjuam `ikaumg rgkhgkl`id jc
trniscgrs jc `icjrfnt`ji. Rg-pgrcjrfnikg rga`gs hgnv`ay upji thg
usg jc kjfputgr-nss`stgm num`t tgsts.
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Npprjpr`ntgigss jc ]ypgs
]ypgs jc _rjkgmur
_rjkgmurgs
gs
• ]hg gccgkt`vgigss jc `itgrina kjitrjas hns n s`di`c`knit
gccgkt ji thg rga`nb`a`ty jc fjst typgs jc gv`mgikg.
• Bjth `ispgkt`ji nim rgpgrcjrfnikg nrg a`lgay tj bg h`dhay
rga`nbag `c `itgrina kjitrjas nrg gccgkt`vg.
• [jfg typgs jc gv`mgikg nrg rnrgay succ`k`git tj prjv`mg
kjfpgtgit gv`mgikg tj snt`scy ni jbegkt`vg.
Rga`nb`a
Rga`nb`a`ty
`ty jc ]ypgs
]ypgs jc Num`t _rjkgmur
_rjkgmurgs
gs (> jc 2)
Gccgkt`vgigss jc
]ypg jc Num`t @imgpgimgikg jc Ka`git‐s @itgrina Num`tjr‐s M`rgkt ^una`c`knt`jis jc Jbegkt`v`ty jc
_rjkgmurg _rjv`mgr Kjitrja Lijwagmdg _rjv`mgr Gv`mgikg
@ispgkt`ji” H`dh (num`tjr Snr`gs H`dh Ijrfnaay h`dh H`dh
_hys`kna mjgs prjkgmurg) (num`tjr mjgs
Gxnf`int`ji prjkgmurg)
@ispgkt`ji” Snr`gs”gxtgrina Snr`gs Ajw Snr`gs H`dh
Mjkufgits nim mjkufgits
Rgkjrms fjrg
`imgpgimgit
thni `itgrina
mjkufgits
Jbsgrvnt`ji H`dh (num`tjr Snr`gs H`dh Ijrfnaay h`dh Fgm`uf
mjgs) (num`tjr mjgs)
@iqu`r`gs jc thg Ajw (ka`git Ijt nppa`knbag Ajw Snr`gs Snr`gs”ajw tj
ka`git prjv`mgs) h`dh
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Rga`nb`a
Rga`nb`a`ty
`ty jc ]ypgs
]ypgs jc Num`t _rjkgmur
_rjkgmurgs
gs (2 jc 2)
Gccgkt`vgigss jc
]ypg jc Num`t @imgpgimgikg jc Ka`git‐s @itgrina Num`tjr‐s M`rgkt ^una`c`knt`jis jc Jbegkt`v`ty jc
_rjkgmurg _rjv`mgr Kjitrja Lijwagmdg _rjv`mgr Gv`mgikg
Gxtgrina H`dh Ijt nppa`knbag Ajw Snr`gs”usunaay H`dh
kjic`rfnt`ji h`dh
Rgknakuant`ji H`dh (num`tjr Snr`gs H`dh H`dh (num`tjr H`dh
mjgs) mjgs)
Rgpgrcjrfnikg H`dh (n
(num`tjr Snr`gs H`dh H`dh (num`tjr H`dh
mjgs) mjgs)
Ninayt`kna H`dh/ajw (num`tjr Snr`gs Ajw Ijrfnaay h`dh Snr`gs”mgpgims
prjkgmurgs mjgs/ka`git (num`tjr ji thg rga`nb`a`ty
rgspjims) mjgs/ka`git jc thg mntn
rgspjims)
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kjfpnrgm
prnkt`kna. `i ns fukh mgtn`a ns `s sgaa`id pr`kgs nuthjr`zgm by
fnindgfgit.
Kjuit”N mgtgrf`int`ji jc nssgts ji hnim Kjuit pgtty knsh ji hnim nt thg bnanikg @ispgkt`ji
nt n d`vgi t`fg. ]h`s tgrf shjuam jiay bg shggt mntg.
nssjk`ntgm w`th thg typg jc gv`mgikg
mgc`igm ns phys`kna gxnf`int`ji.
Jbsgrvg”]hg nkt jc jbsgrvnt`ji shjuam
Jbsgrvg”]hg Jbsgrvg whgthgr thg twj `ivgitjry kjuit Jbsgrvnt`ji
bg nssjk`ntgm w`th thg typg jc gv`mgikg tgnfs `imgpgimgitay kjuit nim rgkjrm
mgc`igm ns jbsgrvnt`ji. `ivgitjry qunit`t`gs.
@iqu`rg”]hg nkt jc `iqu`ry shjuam bg
@iqu`rg”]hg @iqu`rg jc fnindgfgit whgthgr thgrg `s @iqu`r`gs jc ka`git
nssjk`ntgm w`th thg typg jc gv`mgikg niy jbsjagtg `ivgitjry ji hnim nt thg
mgc`igm ns `iqu`ry. bnanikg shggt mntg.
[jurkg5 Bnsgm ji Dajvgr, [tgvgi F., nim Mjudans C. _rnw`tt. ‑Gihnik`id Num`tjr _rjcgss`jina [lgpt`k`sf5 ]hg
_rjcgss`jina [lgpt`k`sf Kjit`iuuf.‖ Kurrgit @ssugs `i Num`t`id 8.2 (2?>=)5 p>-p>?.
Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik. 7 - ;3
Mjkufgitnt`ji
• Num`t mjkufgitnt`ji `s thg wr`ttgi jr gagktrji`k rgkjrm jc
r`sl nssgssfgits,
nssgssfgits, prjkgmurgs jr tgsts pgrcjrfgm,
`icjrfnt`ji jbtn`igm, nim kjikaus`jis rgnkhgm.
• Num`t mjkufgitnt`ji
mjkufgitnt`ji `s
`s prgpnrgm nim lgpt5
‛ Ns n bns`s cjr panii`id thg num`t
num`t
‛ Ns n rgkjrm jc thg gv`mgikg nkkufuantgm
nkkufuantgm nim thg rgsuats jc thg
tgsts
‛ ]j prjv`mg suppjrt cjr mgtgrf`i`id thg prjpgr typg jc num`tjr‐s
num`tjr ‐s
rgpjrt
‛ Bns`s cjr rgv`gw by supgrv`sjry pgrsjiiga
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C`ag Nrkh`vg5
Nrkh`vg5 Tjrl`id
Tjrl`id _npgr Kjitgits nim
Jrdni`znt`ji
Kjpyr`dht © 2?>0 _gnrsji Kninmn @ik. 7 - =>
_rgpnrnt`ji jc Tjrl`id
Tjrl`id _npgrs
• Tjrl`id pnpgrs shjuam pjssgss kgrtn`i khnrnktgr`st`ks5
‛ Gnkh wjrl`id pnpgr shjuam bg prjpgray `mgit`c`gm w`th sukh
`icjrfnt`ji ns thg ka`git‐s infg, thg pgr`jm kjvgrgm, n mgskr`pt`ji
jc
nimthg
nikjitgits, thg infg jc thg prgpnrgr,
`imgx kjmg. prgpnrgr, thg mntg jc prgpnrnt`ji,
‛ Tjrl`id pnpgrs shjuam bg `imgxgm nim krjss-rgcgrgikgm tj n`m `i
jrdni`z`id nim c`a`id.
‛ Kjfpagtgm wjrl`id pnpgrs fust kagnray `im`kntg thg num`t wjrl
pgrcjrfgm
‛ Gnkh wjrl`id pnpgr shjuam `ikaumg gijudh `icjrfnt`ji tj cuac`aa thg
jbegkt`vgs cjr wh`kh `t wns mgs`digm.
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Gccgkt jc ]gkhijajdy
]gkhijajdy ji Num`t Gv`mgikg nim
Num`t Mjkufgitnt`ji
• Num`t sjctwnrg `s sjctwnrg usgm tj nutjfntg prgpnrnt`ji
jc num`t wjrl`id pnpgrs jr thg ninays`s jc ka`git mntn c`ags.
• Num`tjrs jctgi
jctgi usg gidndgfgit
gidndgfgit fnindgfgit
fnindgfgit sjctwnrg tj
jrdni`zg nim ninayzg num`t mjkufgitnt`ji.
• Num`tjrs nasj
nasj usg ajkna
ajkna nrgn igtwjrls
igtwjrls nim drjupshnrg
drjupshnrg
sjctwnrg prjdrnfs tj nkkgss num`t mjkufgitnt`ji
s`fuatnigjusay crjf rgfjtg ajknt`jis.
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Nppay`id _rjcgss`jina
[lgpt`k`sf