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
The study aimed to demonstrate the importance of applying the
Business risk Audit Approach (BRA) by the auditors to improve
the Audit Quality in the Syrian business environment. The study
followed the analytical descriptive method and the question
performance audit it is
interested in all aspects of activity of public an administration,
including the organization and management systems .I want to talk
in this research about the concept of performance audit as
definition, types and objectives . I want to mention on the most
important terms and tools that should be available to be applied to
the work of public affiliated to the control of regulatory agencies .
The study aimed to test the role of planning in detecting the significant irregularities
in the financial statements of the clients in the audit companies and firms, where the
research came to provide a knowledge about the concept of planning an it
After the collapse of major international companies, the attention has been increased
to provide appropriate mechanisms to reduce the causes of these collapses. Some of
these causes were related to fraud in financial reporting. One of the used
mec
The study aimed at identifying the method of joint auditing of the financial
statements and the stages that must be carried out to complete the audit process using the
statistical survey.
To achieve this objective, a field study was carried out th