أداة المراجعة التحليلية: الإمارات العربية المتحدة
تطبق هذه الأداة متطلبات معيار المراجعة 520 لتصميم وتنفيذ الإجراءات التحليلية كإجراءات جوهرية. تحسب الأداة الفروق بين المبالغ الحالية والسابقة، تطبق حدود التحقق المناسبة لكل حساب، وتحدد التقلبات التي تتطلب تحقيقاً إضافياً بموجب الفقرة 520.7.
ISA 520 · LIVE
Analytical procedures, documented.
Not just ticked off.
inputs.conf
thresholds.conf
README.md
01// engagement— ISA 520.4
02entity_name=
03fiscal_year_end=
04currency=
05industry_sector=
08// materiality— ISA 320 · tied to completed materiality working paper
09overall_materiality=€ · OM
10performance_mat_pct=
11investigation_threshold=
14// trial_balance— ISA 520.5(b)
15accounts_loaded=
16// load_example=
20// suitability— ISA 520.5 · four pre-conditions for substantive analytics
21The variables used (CY vs PY, ratio, driver) have a consistent economic relationship that holds over time.
22Internal data tested; external data from credible, independent sources.
23The expectation is narrow enough to detect material misstatement.
24Threshold set upfront, not retroactively to accommodate observed results.
25assertion_tested=
Suitability · ISA 520.5 pre-conditions + assertion
28// expectation_development— ISA 520.5(c) · basis + methodology + precision
29basis=
30methodology=
31precision_rationale=
Expectation development · basis + methodology + precision
34// data_reliability— ISA 520.5(b) · entity-produced data must be tested
35data_source=
36reliability_test=
37threshold_rationale=
Data reliability + threshold rationale (ISA 520.5(b), 5(d))
40// flagged_items— ISA 520.7 · investigation + corroboration per item
Enter materiality and load accounts to see flagged items.
Flagged items · per-item explanation + corroboration (ISA 520.7)
55// ratio_analysis— ISA 520.A7 · trend indicators
Load accounts with revenue, COGS and current assets/liabilities to see ratios.
Ratio analysis · gross margin, current ratio
60// threshold_sensitivity— PM ±25% impact on flagged count
Enter materiality and load accounts to see sensitivity.
Threshold sensitivity · PM ±25% impact
65// compliance_readiness— ISA 520 requirements checklist
Enter inputs to run the ISA 520 compliance check.
Compliance readiness · ISA 520 checklist
70// conclusion— ISA 520.6 · sufficient evidence?
71sufficient_evidence=
72conclusion.narrative=
Conclusion · sufficient evidence + narrative (ISA 520.6)
previewwp-isa520-2026.pdf
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