Subject. This article examines and discusses analytical procedures, including statistical analysis methods, used by auditors when conducting activities related to the auditing of accounting records. Objectives. The article aims to explore theoretical aspects and determine practical recommendations regarding the selection and application of analytical procedures (methods of statistical analysis) in the audit of fixed asset utilization. Methods. For the study, we used the abstract and logical, analytical, and case study methods. The conceptual provisions of the Russian auditing system and the activities of AO MILKOM, operating in the dairy production sector, served as the study object. Results. The article identifies the issues reflecting the relevance and significance of applying analytical procedures, including statistical analysis methods, during audits (including the use of fixed assets), and provides recommendations on their practical use to enhance their effectiveness. Conclusions and Relevance. The active use of statistical analysis methods in the audit of fixed assets enhances the informativeness, quality, reliability, and value of audit evidence, contributes to the reduction of labor intensity of the activities carried out, and ensures the objectivity of auditors' conclusions and recommendations. The materials of the article are relevant and significant both in the practical activities of auditors and for use in the educational process aimed at developing the students' advanced knowledge.
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