Beginner

Preliminary analytics: identify unusual trends and inquiry questions

Performs preliminary analytical procedures and produces targeted inquiry questions for management. Great for planning meetings and focusing testing on unusual movements.

Perform preliminary analytics for {client_name}.

Inputs:
- Comparative financials: {comparative_financials}
- KPIs / operating metrics: {operating_metrics}
- Budget vs actual (optional): {budget_vs_actual}
- Known events: {known_events}

Deliver:
1) Trend and ratio analysis with notable fluctuations (table + brief commentary).
2) “What to ask management” question list, prioritized by risk/impact.
3) Suggested areas for expanded substantive testing.
4) Potential data quality concerns (classification changes, one-time items).

Keep outputs audit-ready and avoid speculative language.

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