The use of analytical procedures by Yemeni auditors-Reference-Cited by-同舟云学术

The use of analytical procedures by Yemeni auditors

Published:2015 Issue:2 Volume:12 Page:17-25
ISSN:1810-3057
Container-title:Corporate Ownership and Control
language:en
Short-container-title:COC

Author:

Abidin Shamharir^ORCID,Baabbad Mohammed Abobaker

Abstract

This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures during the audit of client’s financial statements. It also examines the stage of auditing procedure in which Yemeni auditors implement analytical review procedures. Moreover, the study determines the relationships between the importance’s factors and the use of analytical review procedures. The findings of the study have indicated that the Analytical Procedures were utilized on high percentage by audits in larger and high experienced audit firms compared to small and low experienced audit firms where the results have shown low percentage. Nevertheless, the role of auditors’ perception towards Analytical Procedures has proved to have a significant effect of usage of Analytical Procedures

Publisher

Virtus Interpress

Subject

General Business, Management and Accounting

Link

https://virtusinterpress.org/IMG/pdf/10-22495_cocv12i2p2.pdf

Reference33 articles.

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3. AL-Hamoud, T.,& Al-Samarrai, A. (1998). Study the extent of application analytical review procedures by Libyan auditors. Journal of Industrial Cooperation, Vol. 73, pp. 39-63.

4. Al-Matari, M. H. (2008). The United Nations Convention against Corruption and the role of Yemen in the implementation. Supreme National For Combating Corruption. Retrieved 09/7/2009, from http://www.snaccyemen.org

5. Al-Saih, A. M. (1998). The extent of usage International accounting standards and suitability for implementation in Yemen Unpublished Doctoral Dissertation, Mustansiriyah University, Baghdad, Iraq.

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