THE IMPORTANCE OF ANALYTICAL INVESTIGATION TECHNIQUES IN INDEPENDENT AUDIT

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