The Effect of using Analytical Procedures by External Auditors on the Quality of External Auditing from the Perspective of Jordanian External Auditors

Abstract

This study aimed at identifying the effect of using analytical procedures by external auditors on the quality of external auditing from the perspective of Jordanian external auditors. The population of the study was specified as the Jordanian external auditors, whose number is 484 auditors, while the sample of the study included 130 auditors .130 questionnaires were distributed to the subjects, and 115 questionnaires were returned, with a return percentage of (88%), which is a good percentage for the purposes of data analysis and generalizing the results of the study, SPSS software was used for the analysis of data and testing the hypotheses of the study. The study found that a significant relation exists between the application of analytical procedures by external auditors in one hand and improving the quality of the external auditing on the other hand. The most important recommendation of this paper concerns the necessity of external auditors using all mathematical, statistical and financial methods in order to achieve the most proximal level of efficiency in the auditing process.

Keywords: analytical auditory procedures, quality of external auditing, external auditors, Jordan.