EFFECTIVE RESULTS OF APPLYING ANALYTICAL PROCEDURES IN AUDITING

Abstract

It is no coincidence that the main tool for ensuring the stability of the economy is audit activity. Because "one of the main features of the market mechanism is the strict observance of the law and contract discipline among the entities conducting business activities on the basis of their economic responsibility and complete economic independence." These aspects are not always done correctly. In order to prevent this, the activity of the auditor's activity, that is, the performance of analytical actions, is required. Through this article, it is appropriate to dwell separately on the specific aspects of audit practices and the collection of audit evidence.