PROSEDUR ANALITIS PADA PROSES PELAKSANAAN AUDIT LAPORAN KEUANGAN PERUSAHAAN

Abstract

To minimize errors in the presentation of financial statements which could impact a company's decision-making, a company's financial statements need to be audited. An audit is a process of objectively obtaining and evaluating evidence of an economic event. The stages in the audit process consist of planning, implementation, and completion. These three stages include analytical procedures that are useful in understanding the client's business and knowing the fairness level of the financial statements to prevent misstatements in the financial statements. This study aims to discuss the meaning and purpose of analytical procedures.