2026 Analytical Procedures in Review Engagements: Getting it Right – LIVE Nov 12, 2026
The balance sheet gets attention — but it’s the income statement where review engagement evidence most often falls short. Saying revenue is up because the client sold more, or that margins declined because costs increased, isn’t an analytical procedure. This session tackles the sufficiency problem head on: what meaningful procedures look like, how to design them based on the data available, and how to document rationale that actually supports your conclusions. In this session, we will cover: Sufficiency of evidence over income statement accounts — why this remains a persistent inspection deficiency and what good looks like Designing meaningful procedures — it depends on the data available, the type of entity, and the sector, and this session walks through how to think that through Moving beyond surface-level explanations — what distinguishes a meaningful analytical procedure from a narrative that simply restates the numbers How ASPE disclosure requirements show up in income statement accounts and what that means for your procedures Date: Nov. 12, 2026 Time: 9AM – 11AM PST Duration: 2 CPD Hours Facilitator: Bridget Noonan, CPA, CA Upon purchase, you will receive confirmation of registration. A separate email will follow with an .ics link which you will need to download and save to your calendar to populate the session date and time into your calendar. If you are unable to attend the live session, a recording will be made available within 72 hours, following the session date.
AI Readiness
Good foundation, but some important product data is still missing.