THE COMPLIANCE OF THE PALESTINIAN AUDITORS WITH THE REQUIREMENTS OF ISA 520 “ANALYTICAL PROCEDURES”
ابو عليا, معز
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The aim of this study is to investigate how the Palestinian auditors use ISA 520 (analytical procedures) in conducting audit engagements. Furthermore, the effectiveness of these procedures, the frequency of their usage, and the obstacles that limit their use by the Palestinian auditors are explored. Auditors from local and international audit firms were sampled and surveyed to collect data. Findings indicate that the usage of the analytical procedures is affected by the type of the audit firm and the phase in which the APs are used. Moreover, the results indicated that there are many obstacles facing the application of APs in Palestine. Lack of experience and competence of the auditor about the application of APs were identified as the obvious obstacles. Overall, the findings of this study reveal differences in the use of APs between firm’s type, experience level, and audit phase.