إجراءات المراجعة التحليلية و استخداماتها في عملية المراجعة الخارجية في الجزائر : دراسة ميدانية

Abstract EN

The study aimed to learn more about applications and analytical review procedures within the various procedures used in the external audit process, especially by the external auditors in Algeria.

The researcher adopted the descriptive analytical method as a way to study in depth the asking problem, and in fact, the researcher design a questionnaire consisting of (15) items shared on two parts.

The first part includes (8) questions regarding the extent of interest in external Algerian audit procedures, while the second part includes (7) paragraphs related to the impact of the analytical review on external Auditor.

The researcher may offload study through statistical program especially (spss), statistical measures using the arithmetic mean, standard deviation, the T-test and to identify the importance of each variable in the questionnaire through hypotheses testing and the results interpretation.

The results reached showed that the external auditors in Algeria mainly rely on analytical review procedures during the audit process, as it turns out that the application of analytical review procedures significantly affect the final opinion of the External Auditor.