Features of analytical audit procedures: domestic and international practice

UDC 657.6

Authors

Egorova I.S., Noyatova K.V.

Abstract

Audit in Russia is undergoing major changes. One of the pressing issues of reforming audit activities is the implementation of international audit standards. The article discusses the features of international and federal standards governing the conduct of analytical procedures.

Keywords

analytical procedure, audit procedure, substantive audit, audit activity, international audit standard.