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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2010
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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 |