مدى التزام مكاتب التدقيق في دولة الكويت بالإجراءات التحليلية المنصوص عليها في معيار التدقيق الدولي - محمد عايش عيد المطيري

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(520)

The Compliance of the Audit Firms in the State of Kuwait with
Analytical Procedures Set Forth in the International Standard on
Auditing No. (520)
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The compliance of audit firms in the State of Kuwait with analytical

procedures set forth in the International Standard on Auditing No.(520)
By
Mohammed Ayesh Al-Mutairi
Supervisor
Dr. Modar Ali Abdullatif
The study aimed at exploring the degree of compliance of auditors in

the State of Kuwait with the requirements of International Standard on
Auditing No. 520 (Analytical Procedures). It also aimed at exploring which
financial ratios are applied to a larger degree in analytical procedures in
auditing in Kuwait, and what obstacles face the application of analytical
procedures in Kuwait
A questionnaire was distributed to a sample of auditors in Kuwait.
The main results show that analytical procedures are applied in auditing to
a moderate degree in the phases of planning and substantive testing, and to
a high degree in the final phase of auditing. In addition, many popular
financial ratios are applied in analytical procedures. Main obstacles facing
the application of analytical procedures in Kuwait include auditors having
limited knowledge about analytical procedures and/or not being convinced
about its importance.
It was also found that views of respondents differed to some extent
based on some personal background factors, such as experience, job rank,
age, possession of an international professional certificate, and the Kuwaiti
audit firm being affiliated with an international audit firm.
The study recommended that analytical procedures be used to a
larger extent by auditors in Kuwait, and that auditors in Kuwait get more
training on the importance and use of analytical procedures in auditing.
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Research Methods, Eighth edition, South Western, Cengage
Learning.
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مدى التزام مكاتب التدقيق في دولة الكويت بالإجراءات التحليلية المنصوص عليها في معيار التدقيق الدولي - محمد عايش عيد المطيري

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