Analytical procedures in the audit and their practical application

Abstract

The work analyzes and summarizes the essence of analytical procedures in auditing, theoretical and methodical aspects, and their practical application when performing audit tasks. Analytical tables and an economic-mathematical model were developed for analysis, effective verification and to obtain objective information about the financial state of the enterprise. The combination of analytical procedures and computer technologies is shown and expanded, which opens new horizons for auditors and allows them to more effectively analyze and verify financial information in the context of an ever-increasing volume of data.