ANALYTICAL PROCEDURES IN SALES FORCASTING BASED ON FACTORS OF INFLUENCE

Authors

Keywords
analytical procedures, auditor, information, influencing factors, sales volume, correlation analysis.

Abstract
The article discusses the analytical procedures that can be used by the auditor at the stage of obtaining information, such as the verification of the procedures in order to collect direct evidence of the errors, irregularities and false statements in financial reporting. The proposed methodology for the prediction of outcome indicators based on the "factors of influence” over the example of sales volume can be a simple and reliable tool in the arsenal of the auditor.

JEL: С40, D29
Pages: 12

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