دور المراجعة التحليلية في تقييم قدرة المنشأة على الاستمرار : دراسة ميدانية على ديوان المراجعة القومي و شركات المراجعة العاملة بولاية البحر الأحمر

الملخص EN

The main objective of this study was to highlight the role of analytical auditing in evaluating the ability of the firm to continue in business.

The inductive – deductive, historical, and descriptive methodologies were followed to achieve the objectives.

The results of the study revealed a positive correlation between achieving the prescribed goals of the business, the tendency to use analytical auditing, and the potency of the firm to sustain in the business.

The study recommended that analytical auditing should be performed in all stages of auditing, because of its apparent effects on the ability of the firm to persist in the business, and its role in identifying and diagnosing possible problems and obstacles that influence the ability of the firm to survive in the market.