Application of analytical procedures in the audit of the balance sheet

Currently, the use of analytical procedures in the conduct of an audit is of particular importance, since recently there is a tendency to optimize the labor intensity and improve the quality of the audit. In this regard, the article discusses the use of analytical procedures in the audit of the balance sheet. In particular, the definition of analytical procedures is given, the main stages, forms are highlighted, and recommendations for additional audit procedures are proposed, if significant unusual deviations are found.