استخدام المراجعة التحليلية في التدقيق : دراسة ميدانية في الجزائر

الملخص EN

The aim of the study is to know the extent of applying the analytical procedures methods in the audit process, so we designed a questionnaire for those with specialization in auditing.

Through this study, we concluded that auditors in Algeria do not use analytical procedures when carrying out an audit, And we found that analytical review procedures help checker and contribute to improve the audit process that the auditor was aware of modern methods based on financial analysis, as well as knowledge of statistical programs and how to use them.