%0 Journal Article
%T THE IMPORTANCE OF ANALYTICAL INVESTIGATION TECHNIQUES IN INDEPENDENT AUDIT
%A Fatih Koc
%A Huseyin Mert
%A Ihsan Kamalak
%A Oktay Tas
%J -
%D 2018
%X Purpose- The purpose of this study is to emphasize the importance of analytical review techniques under ISA 520 in the Independent Auditing process. Methodology- Independent Auditing Standards will be referred to detailly. The impact of the Analytical Review Techniques on the Independent Audit Process will be determined. Findings- It has been determined that Analytical Review Techniques have been used during the completion of Independent Audit's implementation of planning, material accuracy tests and audits Conclusion- Analytical Investigation Techniques are techniques that are widely used in Independent Audit and are an effective audit technique
%K Denetim standartlar£¿
%K BDS 520
%K analitik inceleme teknikleri
%U http://dergipark.org.tr/pap/issue/39064/459511