الإجراءات التحليلية و أهميتها في اكتشاف الأخطاء و التحريفات المحتملة في القوائم المالية : دراسة تحليلية في مصرف الوركاء للاستثمار للمدة 2006-2008

الملخص EN

Analytical procedures are the tools that assist the auditor to deepen the audit process and increase its effectiveness, and to confirm the possibility of trust and reliance on the financial statements and ensure that there is no manipulation and discovery when they occur and the disclosure of strengths and weaknesses in them and highlights the importance of the research of the importance of the quality of the performance of the auditors and the need to follow the group Of the scientific and practical methods and procedures appropriate and appropriate analytical procedures used by the auditor in the three stages of the audit (the stage of planning - the stage of implementation - the stage of expressing opinion) because it helps him to Discovery of errors and possible distortions in the financial statements, and give adequate perception of the auditor will use it in the composition of its findings and opinion about the honesty and fairness of the financial statements of the economic unity of the subject of the audit.

The research reached a number of conclusions, the most important of which are : Analytical procedures are an important means of identifying differences and comparisons in financial statement items and can identify errors and irregularities in those items.

One of the most important recommendations of the research since the auditor is responsible for his professional opinion in the audited financial statements should avoid the consequences of reaching an incorrect opinion by acquiring all the means that will manage the audit process and in particular the proof of proof which is the responsibility of obtaining it His most important duties.