The importance of the external auditor's commitment to analytical procedures and its role in improving audit quality

Abstract

The study aimed to identify the importance of the external auditor's commitment to using analytical procedures and its role in improving the quality of audit services, from the perspective of external auditors in the city of Greater Tripoli. The study relied on the descriptive analytical approach and used a questionnaire as a tool for data collection. The results reached that there is great importance for the external auditor’s commitment to using modern analytical procedures in implementing the audit process, and that they have an active role in improving the quality of the audit process, despite the presence of some difficulties that limit the expansion of their use, such as the lack of sufficient experience in modern statistical and mathematical methods