THE COMPLIANCE OF THE PALESTINIAN AUDITORS WITH THE REQUIREMENTS OF ISA 520 “ANALYTICAL PROCEDURES”

Simple item page
dc.contributor.authorعبدالجواد, اسلام
dc.contributor.authorابو عليا, معز
dc.contributor.authorفريحات, ريناد
dc.date.accessioned2019-04-14T10:59:21Z
dc.date.available2019-04-14T10:59:21Z
dc.date.issued2019-04-10
dc.description.abstractThe 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.en_US
dc.identifier.urihttps://hdl.handle.net/20.500.11888/14266
dc.language.isoenen_US
dc.subjectAnalytical proceduresen_US
dc.subjectISA 520,Auditingen_US
dc.subjectAuditing standardsen_US
dc.subjectInternational standardsen_US
dc.subjectPalestineen_US
dc.titleTHE COMPLIANCE OF THE PALESTINIAN AUDITORS WITH THE REQUIREMENTS OF ISA 520 “ANALYTICAL PROCEDURES”en_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
معز Analytical procedures by auditors (2).pdf
Size:
537.75 KB
Format:
Adobe Portable Document Format
Description:
THE COMPLIANCE OF THE PALESTINIAN AUDITORS WITH THE REQUIREMENTS OF ISA 520 “ANALYTICAL PROCEDURES”
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
المؤتمر الثاني المحكم لكلية الاقتصاد والعلوم الاجتماعية