Analytical Auditing Methods and their Role in Improving the Performance of the Accounting Audit Process using Statistical Regression Models

Dr. Mohammed Zuhir Majeed, Dr. Zainab Alaa Hameed

Abstract: The process of obtaining audit evidence takes most of the effort and time spent by the auditor, so the auditor tends to rationalize this process by determining the sufficient amount of evidence that must be examined in order to support his opinion on the financial statements of the economic unit. the auditor seeks to improve the performance of the audit process by rationalizing the audit planning as well as field work and preparing the report. This research aims to find operational research that contributes to performing the audit process with the least possible cost, time and effort and with the greatest effectiveness.

Keywords: Audit, Analytical Procedures, Operations Research, Effectiveness

How to Cite?: Dr. Mohammed Zuhir Majeed, Dr. Zainab Alaa Hameed, "Analytical Auditing Methods and their Role in Improving the Performance of the Accounting Audit Process using Statistical Regression Models", Volume 13 Issue 10, October 2024, International Journal of Science and Research (IJSR), Pages: 251-257, https://www.ijsr.net/getabstract.php?paperid=SR24930231002, DOI: https://dx.doi.org/10.21275/SR24930231002