At the beginning of the module there will be always a question you use as to start the discussion, then your professor will be adding at least three times each week new discussion question to expand your knowledge. Also you may contribute new question to ignite the discussion for better learning.

Access an article related to analytical procedures, which as discussed in many of the other modules is also a significant aspect of the final completion stages of the audit cycle. After reading the article make one original comment on your thoughts of the content and at least two comments to other individuals original comment.

The Hidden Risk in Analytical Procedures: What WorldCom Revealed

Neal B Hitzig, The CPA Journal New York: Feb 2004. Vol. 74, Iss. 2; pg. 32, 4 pgs

To access this article, you should go to the library databases at www.esc.edu and access the CPA Journal under publications in the ProQuest database.

Explain how cost of goods sold for a wholesale company can be verified by each of the following tests: analytical procedures, tests of controls and substantive tests of transactions, analysis of account balances, and tests of details of balance sheet accounts..