Surnina K. Analytical procedures in auditing: methodology and organization

The aim of the research is the theoretical foundation and development of the methodology and the integrated use of analytical procedures in audit that affect the effectiveness of the audit process. The object of research is the process of auditing the financial statements of business entities in Ukraine. The subject of the study is methodological principles applying analytical procedures to the audit on the basis of an integrated approach, taking into account the need to improve audit quality and reduce audit risk. Methods: historical and institutional approaches, theoretical and empirical, cause-effect relationship and modeling, clustering, comparison and specificity. Scientific novelty of the results is to establish the theoretical concepts and design methodologies integrated use of analytical procedures in the audit process to improve the quality of audit services, optimizing the time of the audit, and comprehensive research and addressing the improvement and development of the methodology and organization of professional auditing under transformation Ukraine's economy. First: A scientifically based methodology for the use of analytical procedures in procedural software system audit reasonably need for analytical procedures in a separate group in the general population methods auditing and proposed classification, developed intra standard "Analytical Procedures" and proposed methodology for the implementation of analytical procedures in the system of internal control and internal audit of the company. Improved: concepts and terminology of the theory of auditing, the definition of audit risk factors in the implementation of analytical procedures, documentation of analytical procedures, the internal quality control of audit services. It only took further development: methodological and organizational approaches to the use of certain in-house standards, theoretical and methodological positions on professional judgment, the system documented methods of "; methodological principles applying analytical procedures in modern information technology for evaluation of investment entities and their continuity activity. implemented results in activity: State Financial Inspection in ARC (№ 03-18-34, 30.01.2012 and № 01/12/78, 20.01.2012), the Ministry of Agrarian Policy and Food of the Autonomous Republic of Crimea (№ 12 / 01-35, 23.1.2012), Open Joint Stock Company "Krymhlib" (№ 5, 27/01/2012), and the learning process Tauride National University Vernadsky (№ 92-06 14/271, 30.01.2012) and the National Academy of Nature Protection and Resort Construction (№ 5, 01/15/2012).