ANALYSIS OF THE APPLICATION OF THE INTERNATIONAL STANDARD ON AUDITING “ANALYTICAL PROCEDURES” IN NATIONAL AUDIT ACTIVITIES
DOI:
https://doi.org/10.5281/zenodo.18063096Keywords:
inventory, analytical procedures, vertical analysis, substantive testing, audit, materiality, international auditing standards (IAS).Abstract
This article describes the features and stages of applying analytical procedures when conducting an audit of
inventory. In particular, recommendations are developed on the use of the vertical analysis method and the stages of
applying analytical procedures when conducting an audit of inventory.
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