The importance of using analytical procedures in improving the performance of the audit process (A field study on the audit offices in the Syrian Arab Republic)

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 proceduresin 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.

Contribution of Analytical Procedures to the Audit of Inventory An Empirical Study on (Acdivet Company)

This study aims to determine the most important of analytical procedures which are used by auditors for auditing the inventory and increasing the efficiency of auditors at understanding and using these analytical procedures. To achieve this aim theresearcher has made an empirical study on the Acdivet Company Ltd. by analyzing its data related to the inventory, whether Finished Goods, Work-In-Process, or Raw Materials.