A Wake-Up Call for all Auditors -- Risk-Based Auditing : Savior or Villain? -- The Risk of "Cooking the Books" -- Other Risks and Considerations -- The Many Benefits of Analytical Procedures -- Common Pitfalls of Analytical Procedures -- An Easy Approach for Implementing Analytical Procedures -- Internal Control : The Misunderstood Child -- To Test or Not to Test -- Talkin' to the Client -- Data Extraction Software -- Action Steps.