THE AUDITOR’S PROFICIENCY IN RECRUITING THE ANALYTICAL PROCEDURES FOR SERVING THE AUDITING JOB: AN APPLIED STUDY ON A SAMPLE OF INDUSTRIAL AND NON-INDUSTRIAL COMPANIES
The standard entrance “professional entrance” , which the international standards of Auditing and the professional standards that the (AICPA) has formulated, is regarded as the backbone on which auditors depend for recruiting the analytical procedures and serving the auditing process, in addition to the conventional auditing procedures. Accordingly, the present research comes into existence. It focuses on the importance of analytical procedures regardless of utilizing the quantitative samples such as ratios and indicators, or the analytical method via comparing time intervals or projects within the same activity.It is worth stating that the analytical procedures are so important for all stages of analytical work since they will be obligatory during the planning and reporting stage, and the auditor is free in utilizing them during the field-work stage. Thus it is necessary to shed light on the proficiency the auditor has concerning the selection of the most suitable procedure among the available ones during the suitable time and according to the activity under auditing.The (ALTMAN) method will be used in this research. This method will be applied to two companies: the first one is industrial and the other one is non-industrial. They represent the sample of the research to clarify theauditor’s proficiency in his/her worksince having the experience is not enough, instead, the auditor must always seek to develop his scientific and practical skills. This is fulfilled via the permanent continuation of everything related to the profession in order to be able to fulfil the tasks assigned to him.