The use of economic analysis methods in auditing

This article reflects the main methods of economic analysis used in the course of the audit. The main purpose of economic analysis in audit is to identify and study the interdependencies and characteristics of the economic and financial situation of the organization, as well as to identify the factors that affect them. Analytical procedures are aimed at studying the activities of the organization, assessing the financial position of the organization and the prospects for going concern of the organization, identifying facts that lead to distortions in the financial statements. The article describes the ways of implementing the tasks that are solved by the auditor when applying the methods of economic analysis during the audit, allowing to obtain appropriate and sufficient evidence to express an opinion and prepare an audit report.