The effect of using analytical auditing techniques on auditing procedures and the responsibilities of the external auditor
Abstract
The study was titled “The Impact of Using Analytical Audit Techniques on Audit Procedures and Responsibilities of the External Auditor.” The student distributed a questionnaire to all external audit offices operating in the governorates (Baghdad, Basra, Dhi Qar, Wasit), which are managed by auditors who have a license and a license from the Iraqi Accounts Control and Audit Profession Council, which number 150 offices and 20 companies.The sample size was calculated using the law of large samples, where the total sample size approved in the study was 206 views.After testing the hypotheses and analyzing the necessary tests on the program (SPSS, v.26), the researcher reached an important conclusion that "there is a significant impact of the use of analytical audit techniques on the audit procedures and responsibilities of the external auditor in Iraqi auditing offices". In turn, the student recommended "the necessity of Awareness and guidance using appropriate and necessary methods, such as preparing appropriate audit programs for each of the sectors, which take into account the various aspects of the activity and serve as a control and planning tool as it will contribute to assisting the auditor in completing the audit program.
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