The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis

The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis

This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures through different audit firms' size. It also examines the stage of auditing procedure in which analytical review procedures are implemented by Yemeni auditors. Moreover, the study determines...

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Main Author: Ba-Abbad, Mohammed Abobaker Mohammed
Format: Thesis
Language:eng
eng
Published: 2010
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/2213/1/Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf
https://etd.uum.edu.my/2213/2/1.Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf
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id my-uum-etd.2213
record_format uketd_dc
spelling my-uum-etd.22132022-07-26T23:43:50Z The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis 2010-03-31 Ba-Abbad, Mohammed Abobaker Mohammed Abidin, Shamharir College of Business (COB) College of Business HF5601-5689 Accounting This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures through different audit firms' size. It also examines the stage of auditing procedure in which analytical review procedures are implemented by Yemeni auditors. Moreover, the study determines the relationships between the importance's factors and the use of analytical review procedures. The findings of the study have indicated that the analytical procedures were utilized on high percentage by audits in large and high experienced audit firms compared to small and low experienced audit firms where the results have shown low percentage. Nevertheless, the role of auditors' perception towards analytical procedures has proved to have a significant effect of usage of analytical procedures. 2010-03 Thesis https://etd.uum.edu.my/2213/ https://etd.uum.edu.my/2213/1/Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf text eng public https://etd.uum.edu.my/2213/2/1.Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf text eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000759028 masters masters Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abidin, Shamharir
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Ba-Abbad, Mohammed Abobaker Mohammed
The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
description This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures through different audit firms' size. It also examines the stage of auditing procedure in which analytical review procedures are implemented by Yemeni auditors. Moreover, the study determines the relationships between the importance's factors and the use of analytical review procedures. The findings of the study have indicated that the analytical procedures were utilized on high percentage by audits in large and high experienced audit firms compared to small and low experienced audit firms where the results have shown low percentage. Nevertheless, the role of auditors' perception towards analytical procedures has proved to have a significant effect of usage of analytical procedures.
format Thesis
qualification_name masters
qualification_level Master's degree
author Ba-Abbad, Mohammed Abobaker Mohammed
author_facet Ba-Abbad, Mohammed Abobaker Mohammed
author_sort Ba-Abbad, Mohammed Abobaker Mohammed
title The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
title_short The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
title_full The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
title_fullStr The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
title_full_unstemmed The Usage of Analytical Procedures by Yemeni Auditors: A Descriptive Analysis
title_sort usage of analytical procedures by yemeni auditors: a descriptive analysis
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2010
url https://etd.uum.edu.my/2213/1/Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf
https://etd.uum.edu.my/2213/2/1.Mohammed_Abobaker_Mohammed_Ba-Abbad.pdf
_version_ 1747827291575025664

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