Features of the Application of Analytical Procedures in the Audit of Property, Plant and Equipment
Keywords:
audit, audit activities, property, plant, equipment, analytical procedures
Abstract
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.
References
1. IAS 16 Property, plant and equipment. www.ifrs.org
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.
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.
Published
2023-01-09
How to Cite
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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