THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES
https://doi.org/10.26794/2587-5671-2017-21-2-113-120
Abstract
The author examines various aspects of the use of analytical procedures. The paper summarizes various authors’ opinions in the area and describes special features related to the use of analytical procedures in research and professional work in the sphere of audit and analysis of economic activities. The study results prove that analytical procedures are efficient research and methodological tools enabling to save time and costs through formalization and unification of checkout and settlement transactions, to improve assessment of economic activities, to provide higher quality of audit or express-analysis as such procedures help reduce technical risks caused by human factor.
About the Author
N. A. Kazakova
Head of the Center for Financial Studies, the Plekhanov Russian University of Economics
Russian Federation
Russian Federation
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Review
For citations:
Kazakova N.A. THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES. Finance: Theory and Practice. 2017;21(2):113-120. (In Russ.) https://doi.org/10.26794/2587-5671-2017-21-2-113-120
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