The impact of using the analytical procedures on audit quality

بحث تطبيقي على عينة من موظفي مديرية الرقابة المالية في النجف الاشرف

Abstract

Due to the appearance of modern methods of auditing, including analytical procedures, which have become increasingly important in identifying and diagnosing potential and relatively important problems, which enable the auditor to achieve
efficiency and effectiveness in the performance of the audit process and thus provide effective evidence to achieve the audit objectives. The problem of research is that auditors do not use analytical procedures as an important tool when performing audit, as
well as their lack of understanding the concept of analytical procedures. The objective of the research is to identify the most important effects that the process of using analytical procedures on quality The results of the research revealed, through statistical analysis, that there is a strong and positive correlation between the independent variable and the correlation between the variables. (Using analytical procedures in the audit process) and the dependent variable (audit quality) reached (0.965) through the simple
correlation coefficient. The linear regression coefficient (1.098) was at a significant level (5%) which indicates the effect of the variable using analytical procedures in the audit process on audit quality. The most important recommendations are: It is necessary
for the auditor to have sufficient know-how and experience on the concept, objectives and types of analytical procedures, linkage and comparisons in the planning and execution of the audit process, as well as the need to issue a local audit manual that
defines the concept of analytical procedures in line with International Auditing Standard No. 520, Skills of auditors in the use of analytical procedures through the establishment of training courses.