Usage of Analytical Procedures in Financial Statements Auditing
Analytical procedures have become an increasingly important part of financial statement auditing and have received significant attention in the Auditing literature. The use of Analytical procedures is prescribed by auditing standards at both the planning and conclusion stages of the audit. This stud...
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Format: | Article |
Language: | fas |
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University of Tehran
2009-02-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_27752_e5b1208bde1f198c3e1375565a31e6fb.pdf |