SA 520 / ISA 520 - Analytical Procedures - CA Agil Joy

In this session, I have explained SA 520 in a highly simplified and practical manner using easy-to-understand examples so that students can clearly understand the logic behind analytical procedures and their application in an audit.

This class focuses on conceptual clarity rather than memorization, making it useful for both exam preparation and practical understanding.

📌 Topics Covered in This Video:
• Introduction to SA 520 – Analytical Procedures
• Meaning and purpose of Analytical Procedures
• Analytical Procedures as Risk Assessment Procedures
• Substantive Analytical Procedures
• Analytical Procedures at Overall Review Stage
• Suitability of Analytical Procedures
• Reliability of Data used in Analytical Procedures
• Developing Auditor Expectations
• Investigation of Significant Fluctuations & Relationships
• Practical examples for easy understanding

This class is useful for:
• CA Intermediate Students
• B.Com / M.Com Students
• Audit beginners
• Students preparing for examinations and revisions
• Anyone looking to understand SA 520 conceptually

By the end of this session, you will be able to understand:
✔ When analytical procedures are used
✔ How auditors develop expectations
✔ How unusual fluctuations are identified and investigated
✔ The practical application of SA 520 in audits

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