Home  Journals  International Accounting  20(266) - 2013 May

Comparative characteristics of analytical procedures in application of auditing standards

Available online: 30 May 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Analytical procedures provide the auditor with considerable volume of information demanding thus much less expenses rather than carrying out detailed testing. Labor input optimization of audit carrying out is very important. In this way analytical procedures play the big role. One of the audit purposes is identification of reserves of financial resources effective use. So there is a need of audit for the deep complex financial condition analysis of an organization. The majority of the authors who investigate audit standardization note that many auditors use analytical procedures advantages very little. In this article the comparative analysis of «Analytical procedures» audit standards is presented.

Keywords: analytical procedures, financial condition analysis of organization, structure, analytical procedures methods and analytical procedures levels, estimated methods of audit materiality, comparative characteristic of audit standards

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

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