Analytical procedures in the company's internal control system
Автор: Syromyatnikova O.V., Galitskaya Y.N.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 10-2 (68), 2020 года.
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This article deals with the types of analytical procedures used by the auditor in the course of evaluating the internal control system of business entities. The term "analytical procedures" means the evaluation of financial information by analyzing the likely relationship between financial and non-financial data. The main elements of analytical procedures are described and conditions for effective application of analytical procedures for assessment of the internal control system of an organization are defined.
Analytical procedures, methods, internal control, internal control system, audit, information, standards, monitoring, effectiveness, performance, presumption
Короткий адрес: https://sciup.org/170182079
IDR: 170182079 | DOI: 10.24411/2411-0450-2020-10834