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Erschienen in:
2021 | OriginalPaper | Buchkapitel
Analytical Procedures in the Audit of Finished Products in Agricultural Enterprises
verfasst von : Elena E. Golova, Marina N. Gapon, Irina V. Baranova
Erschienen in: The Challenge of Sustainability in Agricultural Systems
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Abstract
In this study, we justify using analytical procedures at the planning stage during the finished goods audit. These procedures allow determining the most critical areas of an inventory of finished goods, which deserve more attention in the future during the audit. The paper presents a set of simple quantitative analytical procedures, which are less labor-intensive and more applicable to agricultural enterprises. We compiled a universal algorithm for using these analytical procedures. Applying analytical procedures can improve the quality of the audit, save time by focusing on more important details, identify unusual or incorrectly reflected facts of economic activities, and determine the direction of the finished goods audit. The results of this study may be practically applied by the audit firms and internal audit services.