دور تطبيق الإجراءات التحليلية في التدقيق على تخفيض مخاطر الأعمال : في شركات الوساطة المالية الأردنية

الملخص EN

The objective of this study is to demonstrate the extent to which the external auditors applied the analytical procedures included in the international auditing standard no.

520, and the role of the analytical procedures used by the external auditors in reducing the business risks in the Jordanian brokerage companies.

the results of the study, and used many statistical methods through the program statistical package SPSS, where a questionnaire was distributed to a sample of external auditors and 74 of them were recovered valid for statistical analysis, the study concluded that the external auditors use the analytical procedures during the audit process.

the study also found that there is a great role for the analytical procedures used by the external auditors in reducing the business risks contained in the Basel act 2003.

the study recommended that the effect of the analytical procedures on the risks operating or financial risks.