المؤلف
الملخص
With the growing importance of auditing and the increasing responsibility of the auditor as a result of business expansion and the concomitant economic and social problems in all parts of science, increased attention to audit the accounts and increased the responsibility of the auditor to provide reliable data and by all its users, accompanied by a growing interest in analytical procedures is in the process audit because of degradation is essential to increase the reliability of such data and facilitate the audit process as well as reduce costs.
The study procedures audit analysis of public shareholding companies in Jordan, such as studying the field of the importance of this sector in the national economy on the one hand and to the attention of Jordan, the profession of auditing and relevant international standards on the other hand to evaluate the effectiveness of these measures and for the sector mentioned from the standpoint of Auditors, included part of the study discuss a comprehensive introduction about the importance of the study and its objectives and its problem and its hypotheses, and two sections, first an overview of the audit with a focus on analytical procedures and take the second view and analyze the data and test the premise, and ended the study a number of conclusions and recommendations
الكلمات الرئيسة
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