الاجراءات التحليلية كاداة لتقتييم الاخطاء الجوهرية دراسة ميدانية

Abstract

This study aimed to study the contribution of analytical procedures as a tool for assessing the risks of material misstatement, by selecting a sample of auditor, accounting experts and financial accountants. It also sought to know the impact of using the analytical procedures according to some variables, which were mainly represented in the timing, stages and areas of their conduct, and the adopted methods both tradition and modern To achieve the objectives of the study, the questionnaire was used as a tool for study and data processing, by using programs (Spss24 and Excel 2019) and according of what been reached to a set of results represented in: - Contribute timing and stages of using the analytical procedures to assessing the risks of material misstatement, as they are mandatory in the planning stage, and their use during the examination and testing stage is more efficient, effective and more time saving, also it can be used in the final stage which it help the auditor to reach a final objective look at the financial statement that been audited; - Depending on the analytical procedures methods contributes to assessing the risks of material misstatement it varies between traditional and modern methods; - The analytical procedures contribute to identifying areas with a high level of risk that demand more examination and care.