Использование аналитических процедур в аудите финансовой отчетности

Abstract

• The financial statement is considered the ending phase of the financial year that financial
  statements describes the ending financial information to the certain period.
  The following are the important objectives of financial statements :
  To provide adequate information about the source of finance and obligations of the finance firm;
  to provide reliable information about the financial performance and financial soundness of the
  concern;
  to provide sufficient information about results of operations of business over a period of time;
  to provide useful information about the financial conditions of the business and movement of
  resources in and out of business;
  to provide necessary information to enable the users to evaluate the earning performance of
  resources or managerial performance in forecasting the earning potentials of business;
  In our opinion, financial statements are the result of the accounting process which begins with
  recording of transaction.
  We use the analytical procedures in auditing process. The results of this chapters indicates that
  analytical procedures can be useful in various ways and have the potential to streamline the audit
  process and save time and money for audit firms if performed and interpreted in a correct and efficient
  way.