Samaha, Khaled; Hegazy, Mohamed - In: Managerial Auditing Journal 25 (2010) November, pp. 882-911
Purpose – This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main...