There are many evidence collection techniques to test the compliance of internal policies and guidelines in order to carry out the audit activity that provides reliable information in a healthy manner. Analytical examination procedures (AEP), the importance of which has been emphasized in recent years from these techniques, contribute to the relevant stages of the audit by using different analysis methods where business data are evaluated. Among the techniques used by auditors in the application of analytical review procedures are ratio analyses and basic statistical analysis techniques used in financial statement analysis. In this study, the financial statement analysis techniques used in AEP applications are discussed in detail and their importance for the auditor, the stages at which they are used in the audit process and the purposes of their use are emphasized.