التنبؤ بالمبيعات باستخدام منهجية بوكس-جنكينز في تحليل السلاسل الزمنية كدعامة أساسية للإجراءات التحليلية في التدقيق : دراسة تطبيقية لمؤسسة نفطال-وحدة الجلفة

الملخص EN

This study aims to highlight the concept and role of modern quantitative methods of analytical procedures for auditing as a mainstay for the external auditor in identifying the credibility of the audited financial statements.

By adopting a time series consisting of 60 observations represented in the monthly sales of the unit, which pertain to the years from 2017 to 2021.

The results of the study, after comparing several standard models within the ARIMA group, showed that the appropriate model for forecasting is ARIMA (3.

1.

4), which proved its effectiveness and accuracy in forecasting the sales under study by comparing them with actual values.