Improving the Application of Analytical Procedures based on International Auditing Standards

Romena Sulce, A.Z. Avlokulov, N.Sh. Abdieva


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.


International Auditing Standards; Analytical Procedures; Audit Planning; Audit Evidence; Auditor's Report

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The International Standard of Audit (ISA) 520 “Analytical procedures”.

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