Zastosowanie procedur analitycznych w wykrywaniu manipulacji księgowych
Application of Analytical Procedures for the Detection of Accounting Manipulation

Summary/Abstract: The auditor should perform risk assessment for the identification and assessment of risks of material misstatement at the financial statement and assertion level, and the risk assessment procedures should include analytical procedures. Analytical procedures are one of many financial audit processes which help an auditor understand the client’s business and changes in the business, and to identify potential risk areas to plan other audit procedurest. Final analytical procedures are used as an overall review of the financial information in the final review stage of the audit.

• Details
• Contents