THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES
The author examines various aspects of the use of analytical procedures. The paper summarizes various authors’ opinions in the area and describes special features related to the use of analytical procedures in research and professional work in the sphere of audit and analysis of economic activities....
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/351 |
| _version_ | 1797878800077291520 |
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| author | N. A. Kazakova |
| author_facet | N. A. Kazakova |
| author_sort | N. A. Kazakova |
| collection | DOAJ |
| description | The author examines various aspects of the use of analytical procedures. The paper summarizes various authors’ opinions in the area and describes special features related to the use of analytical procedures in research and professional work in the sphere of audit and analysis of economic activities. The study results prove that analytical procedures are efficient research and methodological tools enabling to save time and costs through formalization and unification of checkout and settlement transactions, to improve assessment of economic activities, to provide higher quality of audit or express-analysis as such procedures help reduce technical risks caused by human factor. |
| first_indexed | 2024-04-10T02:38:59Z |
| format | Article |
| id | doaj.art-627bc047289b400086dfe1e4ce44e952 |
| institution | Directory Open Access Journal |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| last_indexed | 2024-04-10T02:38:59Z |
| publishDate | 2017-10-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj.art-627bc047289b400086dfe1e4ce44e9522023-03-13T07:49:26ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892017-10-0121211312010.26794/2587-5671-2017-21-2-113-120388THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIESN. A. Kazakova0Российский экономический университет им. Г. В. ПлехановаThe author examines various aspects of the use of analytical procedures. The paper summarizes various authors’ opinions in the area and describes special features related to the use of analytical procedures in research and professional work in the sphere of audit and analysis of economic activities. The study results prove that analytical procedures are efficient research and methodological tools enabling to save time and costs through formalization and unification of checkout and settlement transactions, to improve assessment of economic activities, to provide higher quality of audit or express-analysis as such procedures help reduce technical risks caused by human factor.https://financetp.fa.ru/jour/article/view/351аналитические процедурыстандартыметодыаудитанализ хозяйственной деятельностиэкспресс-анализ |
| spellingShingle | N. A. Kazakova THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES Финансы: теория и практика аналитические процедуры стандарты методы аудит анализ хозяйственной деятельности экспресс-анализ |
| title | THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES |
| title_full | THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES |
| title_fullStr | THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES |
| title_full_unstemmed | THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES |
| title_short | THE USE OF ANALYTICAL PROCEDURES IN AUDIT AND ASSESSMENT OF ECONOMIC ACTIVITIES |
| title_sort | use of analytical procedures in audit and assessment of economic activities |
| topic | аналитические процедуры стандарты методы аудит анализ хозяйственной деятельности экспресс-анализ |
| url | https://financetp.fa.ru/jour/article/view/351 |
| work_keys_str_mv | AT nakazakova theuseofanalyticalproceduresinauditandassessmentofeconomicactivities AT nakazakova useofanalyticalproceduresinauditandassessmentofeconomicactivities |