Analytical procedures - Workshop 2019

This workshop aims to provide you a better understanding of the fundamentals of analytical procedures and the various methods of applications. Reference will be made to Standards where appropriate. Simple case study will also be presented to facilitate understanding and demonstrate techniques used.

My Offerings


Analytical procedures is commonly used by professional accountants in various applications which includes preliminary review of financial data, assignment planning, evidence gathering methodology. Even though it is not as “straight forward” as other substantive procedures in collecting concrete evidence, it should not be viewed as supplementary in nature. Professional accountants need to have good understanding of the rationale in its applications and how it is applied.

Key topics covered:

  • Introduction of the concept of Analytical Procedures(HKSA 520) and the preconditions for its application
  • Elaboration of how the Procedures can be applied in different areas and phases of assurance engagements
  • Description of common techniques used such as ratio analysis, trend analysis, with case studies discussed
  • Limitations of Analytical Procedures as compared to other substantive audit tests

Trainer profile:

Clarence Choi has over 15 years of experience in financial audit and internal audit plus over 12 years of teaching experience in auditing and accounting related subjects. He had conducted various lectures in HKU SPACE, including bachelor degree program. Clarence has previously lectured the subject Advanced Audit and Assurance in revision program course of CPA Australia launched through HKU SPACE. In recent years, he serves as speaker for CPA Australia's CPD event on several sessions of Audit Essentials. He is also a technical consultant of a long-established local CPA firm.


  • Understand the basic concepts of Analytical Procedures
  • Discuss how Analytical Procedures can improve the quality and work efficiency of financial data analysis and assurance engagements
  • Demonstrate the timing and skill in performing Analytical Procedures


This workshop is suitable for professional accountants who need to perform financial data analysis as job duty and financial auditors in conducting assurance engagements. For those who would like to know more about financial analysis may also be benefited in attending the workshop.



2 hours

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