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Title: Organization of analytical procedures at the audit of continuity of the enterprise activity
Authors: Hryhoruk, P.M.
Perevozova, I. V.
Prystupa, L. A.
Abesinova, O.
Melnyk, N.
Григорук, Павло Михайлович
Приступа, Людмила Анатоліївна
Григорук, П.М.
Приступа, Л.А.
Keywords: Analytical Procedures;Financial Statements;Continuity Activities;Quality Control;Organization of Audit
Issue Date: 2019
Citation: Hryhoruk P. Organization of analytical procedures at the audit of continuity of the enterprise activity [Електронний ресурс] / I. Perevozova, P. Hryhoruk, L. Prystupa, O. Abesinova, N. Melnyk // Academy of Accounting and Financial Studies Journal. – 2019. – Vol. 23, Spec. Iss. 2. – Режим доступу: https://www.abacademies.org/articles/organization-of-analytical-procedures-at-the-audit-of-continuity-of-the-enterprise-activity-8221.html.
Abstract: Based on the analysis of economic literature, it is specified that analytical procedures are procedures consisting of analysis of important coefficients and studying the results of deviations and interconnections, as well as diagnosing the trends of enterprise development, including in relation to the continuity of activities. It has been proved that analytical procedures should be carried out at all stages of the audit of financial statements by various methodological methods of economic analysis, their types, content and volume depend on many factors, but they require a certain organization. In the context of the research conducted by the audit organization, it should be understood as a system of measures aimed at coordinating and operating the actions of interconnected and interrelated parts of the system in order to assess the reliability of financial reporting.
URI: http://elar.khnu.km.ua/jspui/handle/123456789/7809
metadata.dc.type: Стаття
Appears in Collections:Кафедра автоматизованих систем і моделювання в економіці

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