Methodological Proposal for Design Analytical Substantive Procedures in Financial Statement Audit
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| Autor: | |
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| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2022 |
| Descripción: | In this article, a review of the literature related to the substantive analytical procedures in the audit of financial statements is carried out and an innovative methodological proposal is presented for the execution of such procedures in different representative items of the financial statements of different types of companies. The substantive analytical procedures in auditing consist of certain calculations such as ratios, indices and percentages that express relationships between different items in the financial statements of an entity, or between these and other information of a non-financial nature. When certain necessary conditions are met, these procedures allow auditors to carry out efficiently the examination of different elements of the financial statements, without performing exhaustive documentary tests, or at the very least, they can reduce the extent and degree of detail of those tests. For proper execution of substantive analytical procedures, plausible and permanent relationships between the relevant variables must exist; It is also essential that internal controls ensure the credibility of the information from which the calculations of these relationships are fed. |
| País: | Portal de Revistas UTN |
| Institución: | Universidad Técnica Nacional |
| Repositorio: | Portal de Revistas UTN |
| Lenguaje: | Español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/462 |
| Acceso en línea: | https://revistas.utn.ac.cr/index.php/yulok/article/view/462 |
| Access Level: | acceso abierto |
| Palabra clave: | Auditoría Estados financieros Procedimiento sustantivo Procedimiento analítico Procedimiento analítico sustantivo Audit Financial statements Substantive procedure Analytical procedure Substantive analytical procedure |