IMPROVEMENT OF ANALYTICAL OPERATIONS USED IN THE AUDIT OF PRODUCTION PROCESSES IN ENTITY

audit evidence, analytical procedures, days sales outstanding, current ratio, bad debt expeses, reasonableness test.

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April 9, 2023

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The article examines the analytical operations used in the audit of production processes in economic entities. As a result of the research, proposals were developed on the implementation of analytical procedures used in the audit of production processes based on international standards.