employee from 01.01.2006 until now
Rostov-na-Donu, Rostov-on-Don, Russian Federation
student
Rostov-na-Donu, Rostov-on-Don, Russian Federation
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
BBK 650 Общ. эк. теория. Ист. эк. мысли. Эк. география. Упр-е эк-й. Эк. стат-ка. Учет. Эк анализ
TBK 77 Экономика. Бухгалтерский учет. Финансы
TBK 7717 Экономика предприятия (фирмы)
BISAC BUS003000 Auditing
The article deals with analytical procedures as one of the effective methods of audit, based on the identification, analysis and evaluation of the relationship between the financial and economic indicators of the audited entity, provided the existence of cause-and-effect relationships between them. The classification of analytical procedures, including those based on the methods of comparative analysis, is presented. The conclusion about the importance of the use of coefficient analysis in analytical procedures, as it allows to obtain reliable information about the financial condition of the company on the basis of basic coefficients.
audit, audit risk, analytical procedures, coefficient analysis
1. Barilenko V.I. Analiz finansovoj otchetnosti: uchebnoe posobie / kollektiv avtorov pod obshch. red. V.I. Barilenko. - 4-e izd., pererab. - M: KNORUS, 2016. - 234 s.
2. Izvarina N.Y., Albotova A.V. Vnutrennij audit v sisteme korporativnogo upravleniya // Molodoj uchenyj. - 2018. - № 19 (205). - S. 46-47.
3. Kazakova N.A. Finansovyj analiz: uchebnik i praktikum / N.A. Kazakova. - M.: Izdatel'stvo YUrajt, 2015. - 539 s.
4. Nikiforova N.A. Upravlencheskij analiz: uchebnik dlya bakalavriatai magistratury / N.A. Nikiforova, V.N. Tafinceva. - 2-e izd., ispr. i dop. - M.: Izdatel'stvo YUrajt, 2016. - 468 s.
5. Sheshukova T.G., Beresneva A.V.: Sovershenstvovanie primeneniya analiticheskih procedur v auditorskoj proverke predpriyatiya. Zap.-Ural. in-t ekonomiki i prava - Perm', 2018. - 287 s.
