The extent to which analytical review procedures are used in the review stages by auditors of the Libyan Audit Bureau

A field study from the point of view of auditors of the Libyan State Auditing Bureau in the Western Region

Abstract

This study aims at identifying the extent of applying analytical auditing procedures in Libyan Audit Bureau, and to detect difficulties that may affect applying the analytical procedures in auditing. To achieve these objectives, the study used the descriptive analytical approach, through a questionnaire survey conducted and distributed on a random sample of (30) auditors who are working in Libyan Audit Bureau in western region, and at the end (27) questionnaires were returned. The results of study show that Libyan Audit Bureau`s auditors have confirmed that they are applying descriptive analytical auditing procedures, and simple quantitative analytical auditing procedures. However, the results discover that the applying of advanced analytical auditing procedures was low. Moreover, the results of study reveal that there are some difficulties in using analytical auditing procedures. Finally, according to the results of study the author conducted some useful recommendations to overcome the difficulties in using analytical auditing procedures