Home  Journals  International Accounting  45(243) - 2012 December

Essence, classification and features of analytical procedures application in audit activities

Available online: 5 December 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Theoretical bases of implementation of analytical procedures in the course of audit and rendering services accompanying audit need to development and improvement. In the article debatable issues of essence of analytical procedures in auditor activity are considered, their specified definition is offered, the classification signs are generalized, and comparison of common features and distinctions of analytical procedures and the economic analysis is carried out.

Keywords: analytical procedures, audit, economic analysis, international standards on auditing

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

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