This study aimed to identify the importance of the use of analytical procedures in the
audit process through the discovery of the audit and the auditor to draw the attention of
potential risk of errors, and to show the role of analytical procedures
in reducing the cost of
the audit process, thus improving the completion of the audit process. To achieve the
objectives of the study have been identified in the theoretical side of the search on the
concept and importance and methods of analytical procedures, and the field side to find a
sample of auditors working in the Syrian Arab Republic accounts included, the number of
the final sample and approved for the purposes of research and analysis (60) auditor factor.
The study concluded the importance of using analytical procedures to reduce the potential
risk of audit, as well as effective role in reducing the cost of the audit process.
