Vytautas Magnus University Research Management System (VDU CRIS)
 
Use this url to cite publication: https://hdl.handle.net/20.500.12259/89582

Применение аналитических процедур в процессе аудита

Type of publication
Straipsnis recenzuojamoje užsienio tarptautinės konferencijos medžiagoje / Article in peer-reviewed foreign international conference proceedings (P1d)
Author(s)
AuthorAffiliation
Kustienė, Aurelija
Žemės ūkio akademija / Agriculture Academy
LT
Title
Применение аналитических процедур в процессе аудита
[ru]
Other Title
The Application of Analytical Procedures in Auditing Process
[en]
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
Date Issued
Date
2016
Publisher
Липецк : Научное партнерство «Аргумент», 2016
Extent
p. 69-72
URI
URI
http://www.science-conf.ru/files/arhiv/econom24.pdf
https://hdl.handle.net/20.500.12259/89582
Field of Science
Keywords (en)
Abstract (en)

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.

Type of document
type::text::journal::journal article::research article
Language
Rusų / Russian (ru)
Coverage Spatial
Rusija / Russian Federation (RU)
ISSN (of the container)
2311-9365
Other Identifier(s)
VDU02-000051231