Analytical Procedures

Analytical Procedures

Introduction

In this paper will present an overview of the analytical procedures and their use in internal audit. In further studies will be described using the analytical procedures in planning the audit task and the task (study).

Analytical Procedures

Analytical procedures are evaluations conducted by the auditor to the financial statements and consist of comparing the registered auditor's expectations.

Purpose of analytical procedures

Analytical procedures based audit techniques to analyze numerical data. They consist in making comparisons, analysis of significant ratios and trends, including those based on their study of fluctuations and relationships that are not in accord with other relevant ...