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Type of publication: Straipsnis recenzuojamoje užsienio tarptautinės konferencijos medžiagoje / Article in peer-reviewed foreign international conference proceedings (P1d)
Field of Science: Ekonomika / Economics (S004)
Author(s): Kustienė, Aurelija
Title: Применение аналитических процедур в процессе аудита
Other Title: The Application of Analytical Procedures in Auditing Process
Is part of: Актуальные вопросы современной экономической науки : XXIV международная научная конференция, Россия, г. Липецк, 20 мая 2016 г. : сборник докладов. Липецк : Научное партнерство «Аргумент», 2016
Extent: p. 69-72
Date: 2016
Keywords: audit;analytical procedures;international standard on auditing;financial statements;risk
Abstract: The role, significance and goals of analytical procedures in the auditing process are analysed in the article. The results of research show that the application of the analytical procedures in auditing process helps distinguishing the most significant and risky area of the financial statements of the audited company and an audit must pay the greatest attention to them. The analytical procedures are used in all audit stage, but they have different goals in each stage
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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