APPLICATION OF ANALYTICAL PROCEDURES IN THE AUDIT OF COMMODITY VALUABLES
DOI:
https://doi.org/10.47390/SPR1342V4I6Y2024N41Keywords:
reserves, diversification, analytical operations, variation analysis, ratio analysis, gross profit, profitability ratios, liquidity ratios.Abstract
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 in the application of analytical methods. It also explains the audit procedures used in the organization and transfer of inventory items during an inventory audit, and the sequence of their application.
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