الإجراءات التحليلية و دورها في كشف التصرفات غير القانونية في القوائم المالية

الملخص EN

The main objective of the auditors is to serve the users of the financial statements by expressing their opinion on the integrity and reliability of the financial statements prepared by the management on the outcome of their operations and their financial status.

This requires them to follow procedures that will help them to provide appropriate satisfaction about the status of the company.

Analytical procedures are one of the most important means for the auditor to perform the necessary verification tests on evidence.

These procedures aim at the reasonableness of the value of the elements of the financial statements in the light of the value expected by the auditor for the same value.

Analyzing the auditor in the identification and diagnosis of ordinary and unusual cases in the items of the financial statements and evaluating the work of the company, and determine the extent of their viability and contribute to reducing the detailed tests carried out by the auditor and the implementation of the audit work at the lowest cost and time, so the research aims to identify the procedures The extent to which the auditor has relied on the results of the analytical procedures, the identification of the illegal conduct used in the financial statements, and the role of analytical procedures in the detection of illegal conduct In the financial statements.

In order to achieve the objectives of the research and test hypotheses, the company was selected to produce ready-made clothes, a company (joint stock) to be a sample of the research