The role of analytical review in supporting the professional judgment of the external auditor - Theoretical study -

Authors

  • Somia Gahmouche Rabiaa Barkat

Keywords:

.

Abstract

Auditing is considered a branch ofaccounting. The need for it arose to ensure the proper use of accounting principles andprocedures and the accuracy of financialstatements. The industrial revolution led

Downloads

Download data is not yet available.

References

- Appelfaum, D., Kogan, A., & Vasarhelyi, M. (2018). Analytical Procedures in External Auditing: A Comprehensive Literature and Framework for External Audit Analytics. vol. 40

Downloads

Published

2025-11-20

How to Cite

Somia Gahmouche Rabiaa Barkat. (2025). The role of analytical review in supporting the professional judgment of the external auditor - Theoretical study -. Pegem Journal of Education and Instruction, 15(3), 649–659. Retrieved from https://www.pegegog.net/index.php/pegegog/article/view/4582

Issue

Vol. 15 No. 3 (2025): CURRENT ISSUE

Section

Article

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

NonCommercial — You may not use the material for commercial purposes.

No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.