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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Bibliographic Details
Main Author: نظام‌الدین رحیمیان
Format: Article
Language:fas
Published: University of Tehran 2009-02-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_27752_e5b1208bde1f198c3e1375565a31e6fb.pdf