Definitions

In order to maximize the effectiveness of the program, spend a few minutes reading over these basic terms:

Analytical Procedures

These procedures are typically used to determine whether a financial statement contains relationships and items that are unusual, and they vary depending on the kind of client involved and the amount of financial information under review. These procedures can range from simple, basic comparisons of items to complex analytical models of relationships. What is common and essential to all analytical procedures is the need for objectivity in seeking out conclusions regarding the financial statements being reviewed.

Audit Software

These specialized programs perform a variety of audit functions and can highlight exceptions to categories of data and alert the examiner to possible errors in the data. Audit software often includes a non-procedural language that lets the auditor describe the computer and data environment without detailed programming. Audit Software - read more

Financial Analysis

Financial Analysis is the act of evaluating a company's financial statements in order to understand the business better. The value of financial analysis is in helping managers understand how the business is doing AND how they might improve performance. It can also help investors better understand the financial performance of companies in which they might like to invest. Financial Analysis - read more

Industry Benchmarks

Industry benchmarks are financial metrics / ratios / results which show the average ranges of financial performance by companies in a given industry. Industry Benchmarks - read more
Ratio Analysis
Ratio Analysis is the use of a variety of ratios in analyzing the financial performance and condition of a company.
Trend Analysis
The term "trend analysis" refers to the concept of collecting information and attempting to spot a pattern, or trend, in the information.
 
 
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