مدى اعتماد المراجع على إجراءات المراجعة التحليلية : دراسة حالة مكاتب المراجعة بالمملكة العربية السعودية

الملخص EN

The study dealt with the extent to which the auditor relied on the analytical audit procedures, and the problem was represented by the large size of the establishments, the complexity of their operations and the diversity of their legal forms.

the study aimed to study the use of analytical audit procedures and the ability of analytical audit methods in audit offices.

the study recommended the necessity of alerting the analytical review departments to adhere to the application of the analytical auditing approach, because of its positive effects on the accuracy and reliability of the immediate information and the quality of the audit.