The Importance of Applying Analytical Review Procedures to Increase Auditing Performance Evidence from Jordan

Ahmad A. Al-Makhadmeh


Analytical review procedures have been regarded as an important factor in competing in a rapidly changing global market. It plays a major role in companies’ financial statement results. This paper aims to highlight systematically selected factors that could influence the efficiency of auditing performance in the Jordanian auditing sector. These factors include: aims of analytical review, procedures of analytical review, and obstacles of analytical review. The selection of these factors was based on extensive review of the available surveys concerning analytical review procedures. In order to achieve the objectives of the study, a questionnaire was designed and developed and distributed to the sample of study. Descriptive statistical analyses were used in analyzing data and testing the hypotheses; these analyses include frequencies, percentages, standard deviation, means, and sample t-test. The most important finding of this study revealed a relation between the independent variables (aims of analytical review, and procedures of analytical review,) and the dependent variable (efficiency of auditing performance). Furthermore, the study results showed no relationship between the independent variables (obstacles of analytical review) and efficiency of auditing performance.The study suggested a number of recommendations which may improve the auditors’ performance and support them in their duty.


Auditing; external auditor; Analytical review

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