Home  Journals  International Accounting  13(145) - 2010 October

Theoretical bases of analytical procedures are in an audit

Available online: 8 October 2010

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article theoretical bases of analytical procedures are considered in an audit, their influence on the high-quality leadthrough of audit. In connection with that time of leadthrough of public accountant verification is limited, and the cost of works is beforehand stipulated in an agreement with a customer, a public accountant aims to choose the most effective public accountant procedures Application of analytical procedures is given by possibility to promote quality and cut down expenses time on the leadthrough of audit. Analytical procedures can be utillized during all of process of audit on the different stages of his leadthrough: on the stage of planning, directly during the leadthrough of verification and at a final, general review on the stage of completion of audit.

Keywords: Audit, public accountant procedures of,аналитические procedure in an audit, public accountant risk, planning of audit, financial reporting, stages of audit, record-keeping

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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