Abstract
Accounting outputs are a result that many users rely on in making their decisions, and therefore these outputs must be credible and reliable in the company’s position. These outputs are for the purpose of giving a neutral and independent opinion. Among the important means that the auditor needs during the audit process are the analytical procedures. This study focused on each of the analytical procedures for auditing, as well as the audit process and accounting outputs. The study aimed to show whether the application of analytical audit procedures improves the quality of the outputs. Accounting and the audit process The study concluded that the analytical procedures play an important and effective role in raising the efficiency of both the audit process and the accounting outputs.
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