Role of Analytical Procedures when Auditing the Results of Main Activities of Enterprise
Journal Title: Бізнес Інформ - Year 2016, Vol 1, Issue
Abstract
The article is concerned with studying the meaning and the role of auditing the results of management of the main activities of enterprise. Status of managing results of the main activities of economic entities has been analyzed. The actuality of auditing the main activities has been substantiated. Purposes of application of analytical procedures when conducting an audit has been outlined. Role of analytical procedures in auditing results of the main activities has been examined. An analysis of the theoretical aspect of analytical procedures in the audit has been conducted. Identification of analytical procedures with the analysis of financial condition has been refuted. The own interpretation of the concept of «analytical procedure» has been proposed. A list of analytical procedures by specific features in terms of stages of implementing an audit has been proposed. Use of analytical procedures at each stage of implementing an audit has been considered. The factors that are directly influencing the truthfulness of the final results of audit with application of procedures of analysis have been characterized.
Authors and Affiliations
Nataliya Biletska
Keywords
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