This article analyzes the concepts of analytical procedures provided in the regulations and literature about audit foreign and domestic authors. After analyzing some of the concepts, the authors identify common features, form conclusions and offer a refined definition of analytical procedures, taking into account the analysis and evaluation of financial and non-financial information about the activities of the entity, identifying deviations, the study of the causes of nonconformities, as well as determining the expected performance of financial and economic activity of the company.
analytical procedures, audit, audit evidence, financial and non-financial information, economic analysis
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