الفهرس 
طبيعه واساليب الفحص التحليلىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Reaching a sound opinion about the fairness of the representation of the financial statements by the auditor requires him to take the necessary professional care and a lot of work and procedures such as planning the audit process, testing the internal control system and testing audit samples. It is also not without risks that have become a reality that threatens the auditor at all stages of his work, and affects the integrity of the financial reports that the auditor acknowledges as fair or unfair. Auditors try to minimize these risks by using appropriate audit methods and means, including these methods. The analytical examination method that helps the auditor to reach the required level of the audit process and in a manner that enhances the quality of the audit process and confidence in the audit profession in general.
This study aimed at the importance of the analytical examination and its use as a tool to reduce audit risks and improve the quality of the audit process, through Develop a coherent and integrated approach that links all tools and methods of analytical examination to achieve maximum efficiency and effectiveness in the audit process.
The study concluded that applying the proposed approach to developing the role of analytical examination in the audit process helps the external auditor reduce risks, reduce time and cost, and improve the performance of the audit process efficiently and effectively, which improves audit quality.