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accuracy and validity of the data produced by the accounting system. ın addition to emphasize that the extent of reliance that the auditor places on the results of analytical procedures depends on that factors 1 analytical procedures as material verification techniques 1 analytical procedures during planning the audit 1 analytical procedures in the overall review at the end of the audit 1 and as substantive procedures when their use is more effective or efficient than detailed tests in reducing detection risk for specific financial statements’ assertions and as an overall review of the financial statements. at the end of this article 1 audit objectives 1 divisions or segments) and individual elements of financial information. the main objective of analytical procedures is to assist the auditor in planning the nature 1 extent of reliance on analytical procedures 1 extent of reliance on analytical procedures and investigating unusual items. analytical procedures mean the analysis of significant ratios and trends including the resulting investigation of fluctuations and relationships that are inconsistent with other relevant information or deviate from predicted amounts. analytical procedures may be applied to consolidated financial statements 1 financial situation cycles 1 financial statements of components (such as subsidiaries 1 firstly 1 for example 1 investigating unusual items 1 materiality of the items involved 1 nature and purpose of analytical procedures 1 other audit procedures directed toward the same audit objectives 1 professional skepticism 1 reasonable assurance 1 secondly 1 statutary audit 1 the auditor does not rely only on analytical procedures in forming conclusion 1 the public sector perspective issued by the public sector committee of the ınternational federation of accountants is set out. extent of reliance on the application of analytical procedures is based on the expectation that the relationship among data exists and continues even in the absence of the known conditions. the presence of these relationships provides audit evidence as to the completeness 1 thirdly accuracy with which the expected results of analytical procedures and finally assessments of inherent and control risks 1 this article is based on ınternational standard on auditing 520: analytical procedures and contains definition 1 timing and extent of other audit procedures 1 when inventory balances are material 1
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BELEN, Tuncay 1 Niculina, Marcu 1
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Iktisat Isletme ve Finans 1 Ovidius University Annals, Economic Sciences Series 1
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Objectives and Principles in the Statutary Audit
Niculina, Marcu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1213-1217
Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services...
Persistent link: https://www.econbiz.de/10010631923
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Bağımsız Denetimde Analitik İnceleme&Uluslar Arası Denetim Standartları
BELEN, Tuncay - In: Iktisat Isletme ve Finans 20 (2005) 234, pp. 78-90
Bu makalede, Uluslararası Denetim Standardı 520: Analitik İnceleme temel alınmış ve makalede analitik incelemenin tanımı, yapısı, amacı, Denetimin planlama aşamasındaki analitik işlemler, maddi doğrulama tekniği olarak analitik işlemler, denetimin sonundaki analitik işlemler,...
Persistent link: https://www.econbiz.de/10005651296
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