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The use of analytical procedures by Yemeni auditors

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 th...

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Main Authors:	Abidin, Shamharir, Baabbad, Mohammed Abobaker
Format:	Article
Published:	Virtus Interpress 2015
Subjects:	HF5601 Accounting
Online Access:	http://repo.uum.edu.my/20861/ http://dx.doi.org/10.22495/cocv12i2p2
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id	my.uum.repo.20861
record_format	eprints
spelling	my.uum.repo.208612017-02-07T01:10:07Z http://repo.uum.edu.my/20861/ The use of analytical procedures by Yemeni auditors Abidin, Shamharir Baabbad, Mohammed Abobaker HF5601 Accounting 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. Virtus Interpress 2015-12 Article PeerReviewed Abidin, Shamharir and Baabbad, Mohammed Abobaker (2015) The use of analytical procedures by Yemeni auditors. Corporate Ownership and Control, 12 (2). pp. 17-25. ISSN 1727-9232 http://dx.doi.org/10.22495/cocv12i2p2
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Abidin, Shamharir Baabbad, Mohammed Abobaker The use of analytical procedures by Yemeni auditors
description	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.
format	Article
author	Abidin, Shamharir Baabbad, Mohammed Abobaker
author_facet	Abidin, Shamharir Baabbad, Mohammed Abobaker
author_sort	Abidin, Shamharir
title	The use of analytical procedures by Yemeni auditors
title_short	The use of analytical procedures by Yemeni auditors
title_full	The use of analytical procedures by Yemeni auditors
title_fullStr	The use of analytical procedures by Yemeni auditors
title_full_unstemmed	The use of analytical procedures by Yemeni auditors
title_sort	use of analytical procedures by yemeni auditors
publisher	Virtus Interpress
publishDate	2015
url	http://repo.uum.edu.my/20861/ http://dx.doi.org/10.22495/cocv12i2p2
_version_	1644283078576701440
score	13.159267

The use of analytical procedures by Yemeni auditors

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