The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors

Analytical procedures” means the analysis of significant ratios and trends including the tracking the financial and non-financial fluctuations and relations that are inconsistent with other relevant information or deviate from predicted amounts. Auditors are required to use analytical procedures at...

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Bibliographic Details
Main Authors: Mahdi Moradi, Mohammad Ali Bagherpour Velashani, abdollah azad, Mostafa Ghannad
Format: Article
Language:fas
Published: Alzahra University 2018-09-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_3631_3ca6027d20907f3d90e6fc769c87dac5.pdf