APPLICATION OF ANALYTICAL PROCEDURES IN THE AUDIT OF PRODUCTS AND MATERIAL RESERVES
DOI:
https://doi.org/10.55439/EIT/vol12_iss3/i4Keywords:
Inventories, diversification, analytical operations, variation analysis, ratio analysis, gross profit, profitability ratios, liquidity ratios, financial leverage ratios, inventories, audit operationsAbstract
In this article, for the effective organization of an inventory audit, recommendations have been developed on the order of application of direct analytical methods, classification of coefficients used when applying analytical methods. It also explains the audit procedures used in the organization and transfer of inventories during an inventory audit, and the sequence of their application.
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