كاربرد روش هاي تحليلي در حسابرسي صورت هاي مالي

Usage of Analytical Procedures in Financial Statements Auditing

Analytical procedures have become an increasingly important part of financial statement auditing and have received significant attention in the Auditing literature. The use of Analytical procedures is prescribed by auditing standards at both the planning and conclusion stages ofthe audit. This study describes how auditors perform analytical procedures at the planning, Substantive testing, and overall review stages of the audit. I conducted an experiment in which subjects performed analytical procedures and answered the questions. Study participants were 76 advanced-in-charge auditors attending a week audit training seminar. They had an average of 188 months of audit experience, ranging form 84 to 318 months. The results show that auditors apply the analytical procedures at planning of almost half of Audit contracts. The study also shows that Analytical Procedures use in Final review almost in all of contracts and Auditors Use The Analytical procedures as the substantive test in more of half of Audit contracts.