The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors
Analytical procedures” means the analysis of significant ratios and trends including the tracking the financial and non-financial fluctuations and relations that are inconsistent with other relevant information or deviate from predicted amounts. Auditors are required to use analytical procedures at...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2018-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_3631_3ca6027d20907f3d90e6fc769c87dac5.pdf |