The analytical method of auditing, what is it?

It is a method in which the auditor applies analytical techniques to the evaluation of audit juice matters during the audit process. Its purpose is to provide a sufficient basis for a fair conclusion of the audit.

Characteristics of audit analysis method

Audit analysis method has the generality, audit analysis method of the use of great flexibility, both for comprehensive analysis, but also for thematic analysis; both from the static aspects of the analysis, but also from the dynamic aspects of the analysis; can be made for the analysis of financial auditing, but also for the effectiveness of the audit (operational and management audit) analysis, from the funds, costs, Profit analysis to investment, capital, risk analysis, and then extended to the efficiency, speed, effectiveness analysis; both single audit evaluation, but also a comprehensive audit evaluation.

Classification of audit analysis methods

Specific application in the field of audit, can be divided into two categories: qualitative audit analysis methods and quantitative audit analysis methods.

Audit analysis methods from a broad perspective, there are many types. Commonly used audit analysis methods are comparative method, ratio analysis, account analysis, trend analysis, simulation, forecasting, decision-making, control, factor analysis and cost method.

Examined from a time perspective, the above various audit techniques can be summarized as pre-audit analysis methods, audit analysis methods and post-audit analysis methods.