haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 248 / 786
| Tekijä: | Colbert, J. |
| Otsikko: | Analytical procedures for management accountants and auditors |
| Lehti: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:5, p. 3-7 |
| Asiasana: | AUDITORS MANAGEMENT ACCOUNTING ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Analytical procedures entail estimating an expected value for an account and comparing the estimation to the bood value. External auditors make extensive use of analytical procedures. By applying analytical procedures before the external audit is performed, the management accountant can locate and correct misstatements before they become problematic. The present article examines three categories of analytical procedures and their utility to the management accountant. |
SCIMA