This article investigates major points of the applied analytical procedures in the audit of financial statements. On this case, research has pinpointed from different methodological and theoretical points. Therefore, it makes outcomes and shows shortcomings as the major features of the financial statements.
ICECRS (International Consortium of Education and Culture Research Studies) is a peer-reviewed international journal. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, ...