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| Author: | Mulligan, C. Inkster, N. |
| Title: | The use of analytical procedures in the United Kingdom |
| Journal: | International Journal of Auditing
1999 : JUL, VOL. 3:2, p. 107-120 |
| Index terms: | AUDITING UNITED KINGDOM ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | Statement of Auditing Standard (SAS) 410 requires auditors to apply analytical procedures at the planning and overall review stages of the audit. This paper reports on a questionnaire completed by audit partners in the United Kingdom (UK), investigating their usage of analytical procedures in the external audit. Results suggest that analytical procedures are used extensively in practice, particularly bt Big 6 and large firms. |
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