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2010, № 13



Pankova S.V., Kiseleva O.V. APPLICATION OF COMPLEX ECONOMIC ANALYSIS' TOOLS OF THE ENTERPRISE ECONOMIC ACTIVITIES IN THE AUDITING PROCESS This article considered value of analytical procedures for auditor's understanding of client activity. Main objectives and functions of the complex economic analysis are stated; existing analysis techniques of a financial position and development of the organizations are considered, their acceptability for auditing is estimated, the dynamic approach to calculation of an integrated indicator of the organization development, based on application of relative sizes is offered.Key words: the economic analysis, audit, analytical procedures, an integrated indicator.

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References:

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About this article

Authors: Pankova S.V., Kiseleva O.V.

Year: 2010


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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