Auditors' use of analytical procedures in new and matured industries

• Main Authors: Chua, Meng Keong, Ong, Chee Boon, Tan, Theong Hee
• Other Authors: Choo Teck Min
• Format: Final Year Project
• Language: English
• Published: 2014
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/55560
• Institution: Nanyang Technological University

There is significant evidence that analytical review procedures (ARPs) are increasingly being used by auditors in the audit process. Tandy (1992) found that there are various factors that affect the extensiveness to which ARP’s are being applied in the audit process. One of the prominent factors she...