Directions for using Analytical Procedures in Assessing the Financial Condition of Economic Entities
Keywords:
audit, international standards of auditing, audit activity, audit evidence, analytical procedures, control procedures
Abstract
Methodological aspects of the application of analytical operations in audits are studied in the article. As a result of the research, proposals were developed to improve the use of analytical procedures.
References
1. IAS 520 “Analytical procedures”. https://www.iasplus.com.
2. Anneke Maré Moolman. The usefulness of analytical procedures, other than ratio and trend analysis, for auditor decisions. // International Business & Economics Research Journal –Third Quarter 2017. Volume 16, Number 3.
3. Romena Sulce, Avlokulov A.Z., Abdieva N.Sh. Improving the Application of Analytical Procedures based on International Auditing Standards. //International Journal of Multicultural and Multireligious Understanding http://ijmmu.com [email protected] ISSN 2364-5369 Volume 8, Issue 10 October, 2021 Pages: 271-275
4. Kritzinger J., Barac K. The application of analytical procedures in the audit process: A South African perspective. // Southern African Business Review. Volume 21, 2017
5. By Xing Yin. Audit Evidence Concept, Classification and Collection Techniques in China and the US. // Global Journal of Management and Business Research: D Accounting and Auditing Volume 19 Issue 5 Version 1.0 Year 2019
2. Anneke Maré Moolman. The usefulness of analytical procedures, other than ratio and trend analysis, for auditor decisions. // International Business & Economics Research Journal –Third Quarter 2017. Volume 16, Number 3.
3. Romena Sulce, Avlokulov A.Z., Abdieva N.Sh. Improving the Application of Analytical Procedures based on International Auditing Standards. //International Journal of Multicultural and Multireligious Understanding http://ijmmu.com [email protected] ISSN 2364-5369 Volume 8, Issue 10 October, 2021 Pages: 271-275
4. Kritzinger J., Barac K. The application of analytical procedures in the audit process: A South African perspective. // Southern African Business Review. Volume 21, 2017
5. By Xing Yin. Audit Evidence Concept, Classification and Collection Techniques in China and the US. // Global Journal of Management and Business Research: D Accounting and Auditing Volume 19 Issue 5 Version 1.0 Year 2019
Published
2022-11-19
How to Cite
Shukurullayevich, X. N., & Maxmudjonovich, Y. F. (2022). Directions for using Analytical Procedures in Assessing the Financial Condition of Economic Entities. International Journal on Economics, Finance and Sustainable Development, 4(11), 74-78. https://doi.org/10.31149/ijefsd.v4i11.3678
Section
Articles
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