The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures through different audit firms' size. It also examines the stage of auditing procedure in which analytical review procedures are implemented by Yemeni auditors. Moreover, the study determines...
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my.uum.etd.22132022-07-26T23:43:50Z https://etd.uum.edu.my/2213/ The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis Ba-Abbad, Mohammed Abobaker Mohammed HF5601-5689 Accounting This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures through different audit firms' size. It also examines the stage of auditing procedure in which analytical review procedures are implemented by Yemeni auditors. 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 large 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. 2010-03-31 Thesis NonPeerReviewed text en https://etd.uum.edu.my/2213/1/Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf text en https://etd.uum.edu.my/2213/2/1.Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf Ba-Abbad, Mohammed Abobaker Mohammed (2010) The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis. Masters thesis, Universiti Utara Malaysia. http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000759028 |
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HF5601-5689 Accounting Ba-Abbad, Mohammed Abobaker Mohammed The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis |
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This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures through different audit firms' size. It also examines the stage of auditing procedure in which analytical review procedures are implemented by Yemeni auditors. 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 large 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. |
format |
Thesis |
author |
Ba-Abbad, Mohammed Abobaker Mohammed |
author_facet |
Ba-Abbad, Mohammed Abobaker Mohammed |
author_sort |
Ba-Abbad, Mohammed Abobaker Mohammed |
title |
The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis |
title_short |
The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis |
title_full |
The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis |
title_fullStr |
The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis |
title_full_unstemmed |
The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis |
title_sort |
usage of analytical procedures by yemeni auditors: a descriptive analysis |
publishDate |
2010 |
url |
https://etd.uum.edu.my/2213/1/Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf https://etd.uum.edu.my/2213/2/1.Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf https://etd.uum.edu.my/2213/ http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000759028 |
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1739833374023876608 |
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13.209306 |