Improving the Application of Analytical Procedures based on International Auditing Standards
Abstract
In this article discussed the directions of application of analytical procedures based on international auditing standards. It also highlights the importance of analytical procedures in planning the audit, gathering evidence and forming the auditor's report. As a result of the study was recommended the sequence of application of analytical procedures.
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DOI: http://dx.doi.org/10.18415/ijmmu.v8i10.3128
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