Abstract
Thatanalytical proceduresareof analytical toolsimportant because itgivesassurancetothe auditor-freefinancial statements of theeconomic unitsreplacethe auditof cases offraud anderrorsand distortions,andtherebytoincrease the effectiveness ofthe audit processand confirm thepossibility oftrust and relianceon the financial statementsthatAdfgaha auditor. Inspite of identify evidenceof proofnecessaryto enhance theauditor'sopinion the resultsreachedin the audit processbut itoftendoes not includethe evidenceon thediscovery ofmaterial misstatement of thefinancial statements that lead to earning management. In thisresearch aimstoidentify and define theappropriate analyticalproceduresthatrequire theauditorto useto detectpotentialerrorsin the paragraphs ofthe corefinancial statements of theeconomic unitsreplace theaudit andto identifythe most important factorsthat influence this.
DOI
10.33095/jeas.v19i73.1070
Subject Area
Accounting
First Page
512
Last Page
525
Recommended Citation
Salman, A. M., & Kendory, E. M. (2013). The Use of Analytical Procedures to Detect Earning Management Practices. Journal of Economics and Administrative Sciences, 19(73), 512-525. https://doi.org/10.33095/jeas.v19i73.1070
