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...

Full description

Saved in:
Bibliographic Details
Main Author: Ba-Abbad, Mohammed Abobaker Mohammed
Format: Thesis
Language:English
English
Published: 2010
Subjects:
Online Access: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
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.etd.2213
record_format eprints
spelling 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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Ba-Abbad, Mohammed Abobaker Mohammed
The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
description 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
_version_ 1739833374023876608
score 13.209306