Analytical Procedures Applications in Audit Conduct

Deddy Supardi

Abstract


Eksternal auditor, have gradually led to extensive used of analytical procedures at the planning, fieldwork, and final review stage. Effectiveness analytical procedures used  for achieving audit objectives. Method in this study is design to provide insight on analytical procedures application  using a sample of 154 auditors with  positions as partners, managers, seniors and juniors working in accounting firms in Bandung. Research objectives  to ascertained the extent and types  used of analytical procedures in audit engagement. The results of study concludes that: 1) analytical review used in final review.  planning stage, and than field work stage,  2) Use of analytical review by partner and manager  in final review and planning stage, 3) used of analytical review by auditor to gain insight on the business and industry, to determine the nature, extent and timing of substantive test, to assess the reasonableness of specifics account balances and fairness of financial statements as a whole. 4) types of analytical review use are comparation the current year with the preceding years, common financial ratios, analysis for specifics accounts balances, comparation actual with budget data.

Keywords: auditing, external auditors, audit objectives, and analytical procedures.

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