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Register a new userThe 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)
أهمية استخدام الإجراءات التحليلية في تحسين أداء عملية التدقيق (دراسة ميدانية على مكاتب التدقيق في الجمهورية العربية السورية)
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Added by
Tishreen University ورقة بحثية
Publication date
2015
fields
Accounting
and research's language is
العربية
Authors
مجد الدين الوزه( باحث )
Created by
Shamra Editor
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هدفت هذه الدراسة إلى التعرف على أهمية استخدام الإجراءات التحليلية في عملية تدقيق الحسابات باكتشاف مخاطر التدقيق و توجيه انتباه المدقق للأخطاء المحتملة، و إظهار دور الإجراءات التحليلية في خفض تكلفة عملية التدقيق، و من ثم تحسين إنجاز عملية التدقيق. و لتحقيق أهداف الدراسة تم التعرف في الجانب النظري للبحث على المفهوم و الأهمية و الأساليب للإجراءات التحليلية، أما الجانب الميداني للبحث شمل عينة من مدققي الحسابات العاملين في الجمهورية العربية السورية، و بلغ العدد في العينة النهائية و المعتمدة لأغراض البحث و التحليل (60) مدققاً مزاولاً. و انتهت الدراسة إلى أهمية استخدام الإجراءات التحليلية لتخفيض مخاطر التدقيق المحتملة، إضافة إلى دورها الفعال في تخفيض تكلفة عملية التدقيق.
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.
References used
Tom Lee، "corpoarte audit theory"، Chapman& Hall، first adition، London، uk، 1993.، p177
HEIMAN. B. Vicky، "Auditors' Assessments of the Liklihood of Error Explanation in Analytical Review". The Accounting Review، 65 (4): 875 – 890،1990
CHO. S.، LEW. A.Y، "Analytical Review Applications among Large Audit Firms in Hong Kong". Managerial Auditing Journal، 15 (8): 431–438، 2000n
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