Innovation science and technologiy Volume 1 Issue 12 (2025)
ANALYSIS OF THE APPLICATION OF THE INTERNATIONAL STANDARD ON AUDITING “ANALYTICAL PROCEDURES” IN NATIONAL AUDIT ACTIVITIES
Tajekeev, Ziynatdin
Abstract
This article describes the features and stages of applying analytical procedures when conducting an audit ofinventory. In particular, recommendations are developed on the use of the vertical analysis method and the stages ofapplying analytical procedures when conducting an audit of inventory.
inventory, analytical procedures, vertical analysis, substantive testing, audit, materiality, international auditing standards (IAS).
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