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Substantive analytics design: expectation, threshold, and evaluation

Designs a substantive analytical procedure with a defensible expectation model, threshold, and evaluation steps. Useful for higher-risk audits needing strong analytics documentation.

Design a substantive analytical procedure for {account_or_cycle}.

Inputs:
- Account/cycle and assertion focus: {account_or_cycle}
- Historical data: {historical_data}
- Nonfinancial drivers: {drivers}
- Expected relationship and rationale: {expected_relationship}
- Acceptable difference threshold: {threshold}
- Known anomalies: {known_anomalies}

Deliver:
1) Expectation model (formula) and required data sources.
2) Procedure steps and documentation (how expectation was developed).
3) Threshold rationale and evaluation of differences.
4) Follow-up procedures if difference exceeds threshold.
5) Workpaper-ready conclusion language.

Make it reviewer-proof.

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