Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

37(340) - 2013 October

Application of analytical procedures in audit of financial investments

Vol. 12, Iss. 37, OCTOBER 2013

Available online: 8 October 2013

Subject Heading: Financial analysis

JEL Classification:

Krishtaleva Т.I. Doctor of Economic Sciences, Professor, the Department of Accounting in Financial and Credit and Non-Profit Organizations, the Financial University under the Government of the Russian Federation
tkrishtaleva@mail.ru

Sviatkovskaia Е.Yu. graduate student of chair of accounting in financial and credit and non-profit organizations, Financial university under the Government of the Russian Federation
esviatkovskaia@mail.ru

In the article possibilities of use of methods of the financial analysis are shown when carrying out analytical procedures for obtaining auditor proofs in audit of financial investments. Indicators of an assessment of use of financial investments for achievement of necessary level of reliability of checked financial investments are analyzed. The approaches are given to an assessment of importance of the revealed distortions.

Keywords: analytical procedures, financial investments, importance, reliability, methods of financial analysis

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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