Примери за използване на Analytical procedures на Английски и техните преводи на Български
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Engagements to Review Financial Statements establishes that sufficient appropriate evidence for reviews of financial statements is obtained primarily through analytical procedures and inquiries.
When such controls are effective, the auditor has greater confidence in the reliability of the information and, therefore, in the results of substantive analytical procedures.
During their studies, students will gain experience with modern analytical procedures and will attend practical courses and workshops.
The purpose of this AAS is to establish standards on the application of analytical procedures during an audit.
The SGS RDKTM rapid deployment kit enables you to gain a thorough understanding of your fluid properties through a series of analytical procedures conducted at the site of your well.
In designing and performing substantive analytical procedures, the auditor considers the amount of difference from expectation that can be accepted without further investigation.
A review consists principally of inquiries of company personnel and analytical procedures applied to financial data and, thus, provide less assurance than an audit.
In planning the analytical procedures as a substantive test, the auditor should consider the amount of
In performing analytical procedures as risk assessment procedures,
For example, increasing sample sizes or performing analytical procedures at a more detailed level may be appropriate.
over the entity s preparation of information used by the auditor in applying substantive analytical procedures.
over the entity s preparation of information used by the auditor in applying substantive analytical procedures.
unexpected relationships that have been identified in performing analytical procedures.
In 1983, the anti-doping control made an important step forward by implementing new analytical procedures.
Analytical procedures may be helpful in identifying the existence of unusual transactions
Analytical procedures may be applied to consolidated financial statements, financial statements of components(such as subsidiaries, divisions or segments) and individual elements of financial information
the auditor may apply substantive analytical procedures to an aging of customers accounts in addition to tests of details on subsequent cash receipts.
However, reliance on the results of substantive analytical procedures will depend on the auditor s assessment of the risk that the analytical procedures may identify relationships as expected when,
A basic premise underlying the application of analytical procedures is that plausible relationships among data may reasonably be expected to exist and continue in the absence of known conditions to the contrary.
Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement contains additional guidance on applying analytical procedures as risk assessment procedures. .