Outil de revue analytique: Belgique
La revue analytique consiste à évaluer l'information financière en analysant les relations plausibles entre les données financières et non financières. L'ISA 520.5 exige que l'auditeur détermine si une procédure analytique substantive convient pour des assertions données, évalue la fiabilité des données utilisées pour développer l'attente, développe une attente suffisamment précise, et détermine le seuil d'investigation acceptable.
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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ISA 520
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1
Saisissez vos données
Entrez les chiffres de vos états financiers ou estimations de planification.
2
Obtenez des résultats instantanément
Calculs conformes aux ISA/IFRS avec méthodologie documentée.
3
Exportez vers vos dossiers
Copiez ou téléchargez la documentation prête pour votre dossier d’audit.