This module provides participants with the foundational basics of using analytical procedures in an audit. The module introduces preliminary and final analytical procedures before focusing on substantive analytical procedures. Participants will discuss factors influencing the design of a substantive analytical procedure, including sources of data and documentation requirements. The module includes a case study focused on the use of substantive analytical procedures to test expense accounts, allowing participants to practice applying the concepts covered during the module to designing Audit tests of the G&A expenses of a real company.