Analytical Procedures Practices: by Auditors in Qatar

Abstract

The objectives of this study are to: - Investigate auditors use of analytical procedures in Qatar - Identify the main objectives for using these procedures. - Determine the most important obstacles which are likely to hinder the degree of using these procedures. A questionnaire was used to gather the data for the study. A sample of 60 auditors and the response rate was 61%. The results of the study indicated that majority of auditors use analytical procedures. Also, this study indicated that the most important objective of using these procedures was to support the outcome of the auditing plan. Furthermore, the study indicated that the lack of information that help auditors to conduct these techniques was the most obstacle for not using these procedures.