مجلة الإقتصاد الجديد
Volume 17, Numéro 2, Pages 99-112
2026-07-01
The Importance Of Using Traditional And Modern Analytical Procedures At Different Stages Of The External Audit Process: An Applied Study On A Sample Of External Auditors In France
Authors : Hadjaze Khadidja . Amireche Imane .
Abstract
Abstract: Purpose. Analytical procedures represent pivotal instruments for external auditors in gathering crucial evidence. This research paper delves into the extent of adoption of both conventional and advanced analytical techniques by external auditors in France across different phases of the auditing process, aiming to detect discrepancies and significant inaccuracies. Results. The investigation reveals that external auditors in France extensively employ a range of analytical procedures, both elementary and sophisticated, across various stages of the auditing process. Traditional methods are particularly favored due to their straightforward implementation and pivotal role in deciphering financial data and comprehending the business operations. The study also deduces that the professional milieu within the French business sector substantially supports and facilitates the auditors' application of these analytical methods during their assignments. Scientific novelty. This study underscores the critical importance for external auditors to integrate both traditional and modern analytical methods at different stages of the auditing process. Furthermore, this research emphasizes the significance of these methodologies in risk assessment and in uncovering significant discrepancies and deviations within the financial statements. It also highlights the imperative for both theoretical and practical training for auditors in this realm, along with the necessity for professional rigor in executing these procedures. Practical value. This research accentuates the paramount importance of employing analytical procedures in the realm of external auditing. It evaluates the extent to which both traditional and contemporary methods are utilized within the French business context and their potential benefits to Algeria in enhancing the auditing profession and keeping pace with economic advancements. Moreover, the paper elucidates the evolution of these methods in the age of artificial intelligence and automated computing technologies, which have facilitated reductions in time, cost, and effort for auditors, thereby elevating the quality and efficiency of the auditing process.
Keywords
Analytical procedures; External audit process; Traditional analytical procedures; Modern analytical procedures.
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