Some Aspects of Using Ratio Analysis Method in Analytical Procedures

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Published: 2024-08-10
DOI: https://doi.org/10.5281/
Keywords:
audit, international auditing standards (IAS), planning of audit, ratio method, balance, financial and non-financial information, analytical procedures, substantive test

Main Article Content

Tajekeev Ziynatdin Kobeysinovich
Karakalpak State University, Chair of the accounting and auditing department, PhD
Bayjanov Sarsengaliy Xalmuratovich
Karakalpak State University, Assosiate Professor of the accounting and auditing department, PhD, Abdirov St. 1, Nukus, Uzbekistan
Abishov Muxammed Sarsenbaevich
Karakalpak State University, Assosiate Professor of the accounting and auditing department, PhD, Abdirov St. 1, Nukus, Uzbekistan

Abstract

This article highlights some aspects of using the ratio method in IAS 520 «Analytical procedures» in the audit process of enterprises. In particular, the evaluation of the influence of the factors of the first and second order, which can be used in the analytical procedures and processes of the auditor's judgment, is substantiated. Especially, on the example of an enterprise, the practical aspects of using the ratio method, which is one of the methods of analytical procedures are studied.

Article Details

Issue

Vol. 2 No. 8 (2024): Excellencia: International Multi-disciplinary Journal of Education

Section

Articles

How to Cite

Kobeysinovich, T. Z., Xalmuratovich, B. S., & Sarsenbaevich , A. M. (2024). Some Aspects of Using Ratio Analysis Method in Analytical Procedures. Excellencia: International Multi-Disciplinary Journal of Education (2994-9521), 2(8), 62-67. https://doi.org/10.5281/

References

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