APPLICATION OF ANALYTICAL PROCEDURES IN AUDITING

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SAJJADI S.H.; AVESTA S.

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Journal Paper

Paper Information

Journal: Year:2005 | Volume:22 | Issue:2 (43) Page(s): 90-102

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Information Journal Paper

Title

APPLICATION OF ANALYTICAL PROCEDURES IN AUDITING

Author(s)

SAJJADI S.H. | AVESTA S. | Issue Writer Certificate

Keywords

ANALYTICAL PROCEDUREQ4

AUDITINGQ4

SUBSTANTIVE TESTQ4

REVIEW OF THE FINANCIAL STATEMENTQ3

Abstract

This research is about the application of ANALYTICAL PROCEDUREs in AUDITING. In this regard, this study examines the application of ANALYTICAL PROCEDUREs at three levels: planning, SUBSTANTIVE TEST and final review of financial statements by IACPA. The results of this research show that all members in IACPA except CPA engaged in AUDITING individual proprietorships apply the ANALYTICAL PROCEDUREs at planning, SUBSTANTIVE TEST and final review of financial statements. The study also shows that the CPAS engaged in AUDITING individual proprietorships apply ANALYTICAL PROCEDUREs at final REVIEW OF THE FINANCIAL STATEMENTs.

Cites

USAGE OF ANALYTICAL PROCEDURES IN FINANCIAL STATEMENTS AUDITING

References

حسابرسی مستقل و کنترل های داخلی

Cite

APA: Copy

SAJJADI, S.H., & AVESTA, S.. (2005). APPLICATION OF ANALYTICAL PROCEDURES IN AUDITING. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 22(2 (43)), 90-102. SID. https://sid.ir/paper/13348/en

Vancouver: Copy

SAJJADI S.H., AVESTA S.. APPLICATION OF ANALYTICAL PROCEDURES IN AUDITING. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2005;22(2 (43)):90-102. Available from: https://sid.ir/paper/13348/en

IEEE: Copy

S.H. SAJJADI, and S. AVESTA, “APPLICATION OF ANALYTICAL PROCEDURES IN AUDITING,” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 22, no. 2 (43), pp. 90–102, 2005, [Online]. Available: https://sid.ir/paper/13348/en

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