[The following paragraph was effective for audits of financial statements for periods beginning on or after January 1, 1989. It was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]


This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.