Analytic procedure aplication features in the auditing of consumer’s cooperative organizations

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PDF: Author(s): Akhrameev A. N.,
Number of journal: 3(16) Date: August 2011

The article covers the analytic procedures application features in the audit of consumer cooperative organiza- tions. It describes the essence, types, and legislative control of analytic procedures application at all auditing stages. It describes the data ware, conditions of analytic procedures effective application and reasonable certainty of the auditor in the reliability of received results. The article shows the specificity of analytic procedures application in the independent audit of cooperative organizations in connection with the peculiarities of cooperatives economic activity.


audit, audit procedures, audit evidence, analytic procedures, unusual fluctuation, significance, consumer’s cooperative, audit quality, audit services, cooperative, organizations

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