استخدام أساليب المراجعة التحليلية في تحسين عملية التدقيق : دراسة حالة الشركة التابعة حبوب الزيبان-المركب الصناعي القنطرة

الملخص EN

This study aimed to know the contribution of using analytical review methods in the various stages of the audit process in improving the results of the audit process, and this is by relying on quantitative methods supported to take appropriate decisions.

The concept of analytical review, its objectives and its various methods, in addition to the stages of the auditing process that are carried out were also addressed.

In it, the use of analytical review procedures and the extent of their integration with other audit procedures.

In order to achieve these goals, the two researchers conducted a field study in one of the Algerian economic institutions and applied an analytical review on it.

This study concluded that the analytical audit methods are among the most important procedures that the auditor relies on in the audit process, to be able to discover errors and manipulations in the financial statements.