IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY

This article deals with the study of issues of improving the audit reporting by financial analysis of the audited entity in terms of changes in market trends in their development. The main features of the application of audit analytical procedures, illustrating their application by assessing liquidi...

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Autor principal:	S. Ponomareva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2018
Materias:	analytical procedures audit risk of material misstatement of the financial statements financial statements financial analysis Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/2225a8969da14b7d88c50ece8db89041
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id	oai:doaj.org-article:2225a8969da14b7d88c50ece8db89041
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spelling	oai:doaj.org-article:2225a8969da14b7d88c50ece8db890412021-12-03T07:43:25ZIMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY1816-42772686-841510.26425/1816-4277-2018-5-115-119https://doaj.org/article/2225a8969da14b7d88c50ece8db890412018-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1035https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415This article deals with the study of issues of improving the audit reporting by financial analysis of the audited entity in terms of changes in market trends in their development. The main features of the application of audit analytical procedures, illustrating their application by assessing liquidity has been defined. Focusing on the prospects of applying the international standard of audit 520 «Analytical procedures», in the framework of assessing the financial situation, the author determines that the organization’s audit planning system should be based on personal observations of the auditor, audit data of previous years, budget data, planning and actual calculations. The analytical procedures performed by the auditor during the audit, contribute to the formation of a General conclusion formed in the course of assessing the reliability of individual elements of the financial statements and identify the risk of material misstatement of the financial statements.S. PonomarevaPublishing House of the State University of Managementarticleanalytical proceduresauditrisk of material misstatement of the financial statementsfinancial statementsfinancial analysisSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 115-119 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	analytical procedures audit risk of material misstatement of the financial statements financial statements financial analysis Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	analytical procedures audit risk of material misstatement of the financial statements financial statements financial analysis Sociology (General) HM401-1281 Economics as a science HB71-74 S. Ponomareva IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY
description	This article deals with the study of issues of improving the audit reporting by financial analysis of the audited entity in terms of changes in market trends in their development. The main features of the application of audit analytical procedures, illustrating their application by assessing liquidity has been defined. Focusing on the prospects of applying the international standard of audit 520 «Analytical procedures», in the framework of assessing the financial situation, the author determines that the organization’s audit planning system should be based on personal observations of the auditor, audit data of previous years, budget data, planning and actual calculations. The analytical procedures performed by the auditor during the audit, contribute to the formation of a General conclusion formed in the course of assessing the reliability of individual elements of the financial statements and identify the risk of material misstatement of the financial statements.
format	article
author	S. Ponomareva
author_facet	S. Ponomareva
author_sort	S. Ponomareva
title	IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY
title_short	IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY
title_full	IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY
title_fullStr	IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY
title_full_unstemmed	IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY
title_sort	improve audit reporting by analyzing the liquidity of the audited entity
publisher	Publishing House of the State University of Management
publishDate	2018
url	https://doaj.org/article/2225a8969da14b7d88c50ece8db89041
work_keys_str_mv	AT sponomareva improveauditreportingbyanalyzingtheliquidityoftheauditedentity
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IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY

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