Features of the Application of Analytical Procedures in the Audit of Property, Plant and Equipment
January 9, 2023
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Methodological aspects of the application of analytical procedures in the audit of property, plant and equipment are studied in the article. As a result of the research, proposals were developed to improve the use of analytical procedures in the audit of property, plant and equipment.
Abduxomidovich, A. S. . (2023). Features of the Application of Analytical Procedures in the Audit of Property, Plant and Equipment. International Journal on Economics, Finance and Sustainable Development, 5(1), 23–26. https://doi.org/10.31149/ijefsd.v5i1.3872
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2. Guidance note on audit of property, plant and equipment. // The chartered accountant. March 2011. www.kpmg.com.
3. Mohammed Eid Al-Hajaia. The Extent of Analytical Procedures Implementation (International Standard on Auditing No. 520) in Limited Liability Companies. //International Journal of Academic Research in Business and Social Sciences, Vol. 12, No. 9, 2022, Pg. 1154 – 1169
4. Joshua Onome Imoniana, Maria Thereza P. Antunes, Stephanie Martins Mattos, Ernani Maciel. The analytical review procedures in audit: an exploratory study. //Advances in Scientific and Applied Accounting. São Paulo, v.5, n.2, p. 282-303, 2012.
5. Pece Nikolovskia, Igor Zdravkoski, Goce Menkinoski, Snežana Dičevska, Vera Karadјova. The Concept of Audit Risk. // International Journal of Sciences: Basic and Applied Research (IJSBAR)(2016) Volume 27, No 1, pp 22-31.
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