You need to read the auditing article regarding “Analytical procedures” very carefully to write an acceptable comment on it. Comment should be detailed oriented. “Analytical procedures are an important aspect of not only understanding financial data, but also of flagging and researching inconsistencies. As a result, accountants are often planning and evaluating the results of analytical procedures. It is mandatory that the auditor perform risk assessment for the identification and assessment of risks of material misstatement at the financial statement and assertion level, and the risk assessment procedures should include analytical procedures. It is also mandatory that the auditor should perform analytical procedures near the end of the audit that assess whether the financial statements are consistent with the auditor’s understanding of the entity. Analytical procedures refers to the analysis of significant ratios and trends including the resulting investigation of fluctuations and relationships that are inconsistent with other relevant information or which deviate from predicted amounts. In using analytical procedures, the auditor would evaluate an entity's financial information with comparable information from prior periods, and also consider similar industry information. Common tests such as ratio analysis and trend analysis can be used to derive the type of information the auditor is seeking. Unexplained variations may indicate a misstatement in the figures in that area, which would lead the auditors to plan their audit work to devote more time and resources to those areas. When the application of analytical procedures does not identify any unusual or unexpected differences, the results provide evidence in support of management’s assertions.” Please poste your writing that must be copy and paste able to update in word document. I am not so rush so take times to answer perfectly.