مدى مساهمة الإجراءات التحليلية في مراجعة المخزون مع التطبيق على شركة أكبيطرة

الملخص EN

This study aims to determine the most important of analytical procedures which are used by auditors for auditing the inventory and increasing the efficiency of auditors at understanding and using these analytical procedures.

To achieve this aim the researcher has made an empirical study on the Acdivet Company Ltd.

by analyzing its data related to the inventory, whether Finished Goods, Work-In-Process, or Raw Materials.

The researcher has compared between production dates for items at the list of finished goods, with its turnover in days that was for 2010 year (54 days).

As a result, there were productions has stayed into warehouse more than (54 days) and the management has produced more quantities of these goods.

After the studying procedures of internal control of Acdivet Ltd.

the researcher has found a weakness of internal control.

Besides, this process will be making non-moved items while those items have an expired date.

Therefore, the researcher has chosen a sample of items and found some of these items are nearing their expiry dates.

The financial statements don't contain a provision against potential losses.

Turnover of Raw Materials in days was (230 days), and after comparison of this turnover with age of