Artículo intro. Introduction

Note: AS 2110, Identifying and Assessing Risks of Material Misstatement , establishes requirements regarding performing analytical procedures as a risk assessment procedure in identifying and assessing risks of material misstatement. Note: AS 2810, Evaluating Audit Results , establishes requirements regarding performing analytical procedures as part of the overall review stage of the audit. Financial information for comparable prior period(s) giving consideration to known changes