مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 8, Numéro 2, Pages 18-41
2025-07-20

Evaluating Core Components Of Audit Strategy: Insights From Emerging Market Auditors



Authors : Benlarbi Abbas . Naama Abbas .

Abstract

The study investigates the effectiveness of core components in audit strategies, namely Risk Assessment, Control Testing, Substantive Testing, and Analytical Procedures, in achieving comprehensive and efficient audits. Based on data-driven hypothesis testing, all null hypotheses were rejected, affirming the critical roles of these components in modern auditing. The findings indicate that while these elements are perceived as effective, their implementation faces challenges such as data variability, high costs, and insufficient integration of advanced analytical tools. The study highlights the need for enhanced auditor training, adoption of advanced technologies, and process optimization to bridge the gap between theoretical frameworks and practical execution. These improvements are essential for developing adaptive audit strategies capable of addressing the complexities of contemporary financial reporting and ensuring audit quality in dynamic environments.

Keywords

Risk Assessement ; Test of Control ; Substantive Test ; analytical Procedures ; Audit Strategy

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