procediments analítics

Auditoria

• ca
  procediments analítics
• es
  procedimientos analíticos
• en
  analytical procedures
• fr
  procédures analytiques
• norma ISA 520
• Evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Analytical procedures also encompass such investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.