The Application of Analytical Procedures in the Audit of Enterprise Financial Statements
企业财务报表审计中分析程序的应用

摘要

在社会经济快速发展的形势下，市场经济对企业管理中审计技术的应用提出了新的要求。在审计程序中分析程序属于非常重要的一种方法，通过分析程序不仅能够实现审计效率的全面提升，也能够有效改善审计质量，进而为企业实现健康发展提供有效支撑，在当前企业财务报表审计中分析程序已经实现广泛应用。本文主要对企业财务报表审计中分析程序的应用进行探讨。

Abstract

Under the situation of rapid social and economic development, the market economy has put forward new requirements for the application of audit technology in enterprise management. Analysis of procedures is a very important method in auditing procedures. Through analyzing procedures, not only can the overall improvement of auditing efficiency be achieved, but also the quality of auditing can be effectively improved, thereby providing effective support for the healthy development of enterprises. In the current auditing of corporate financial statements Analytical procedures have achieved widespread use. This paper mainly discusses the application of analytical procedures in the auditing of corporate financial statements.