أهمية الإجراءات التحليلية في تقييم مخاطر التدقيق الخارجي-دراسة ميدانية

Abstract

This study aimed to identify the purpose of using the analytical procedures and the extent of their importance and use by the external auditor in understanding and evaluating the risks of external verification to the generally acceptable level, in order to achieve the aim of the study a questionnaire was designed and distributed to q sample of practitioners, and among the results reached is that the use of analytical procedures is of great importance in assessing the risks of external investigation because they contribute to data and information related to the retrenchment process, the auditor applies analytical procedures during the tactic process contribute to discovering anomalies in the financial statements. Finally the study presented a set of proposals aimed at issuing local standards that govern the profession of foreign affairs and guide the performance of its practitioners, from the international standard no 520 related to the application of analytical procedures in the profession of external auditing, and the Algerian auditing standard NAA315 related to evaluating the risk of nateek and clubs in addition to submitting other proposals in order to improve the level of bad external audit to keep pace with the developments that occur at the global level.