Analytical Procedures Used In Financial Audit For The Valuation Of Portfolio Performances - Case Of Financial Investment Companies

Conducting financial audit engagements for Financial Investment Companies is based in a significant measure on the conception and performance of analytical procedures that assist the auditor in the process of elaborating general conclusions regarding the performances of the managed portfolios. In connection with the issue of construction a system of indicators for assessing the portfolio performances, the authors remark the approach from the perspective of portfolio managers, though it is not explored their usefulness as analytical procedures used in a financial audit engagement conducted in investment companies.

Provided by: Petru Maior University of Targu-Mures Topic: CXO Date Added: May 2010 Format: PDF

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