ﺩﻭﺭ ﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﰲ ﺯﻳﺎﺩﺓ ﻓﻌﺎﻟﻴﺔ ﺟﻮﺩﺓ ﺍﳌﺮﺍﺟﻌﺔ

Abstract

اﻟﻤﺴﺘﺨﻠﺺ ﺘﻨﺎﻭﻟﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺩﻭﺭ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻓﻲ ﺯﻴﺎﺩﺓ ﻓﻌﺎﻟﻴﺔ ﺠﻭﺩﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ، ﺤﻴﺙ ﺘﻤﺜﻠﺕ ﻤﺸﻜﻠﺔ ﺍﻟﺩﺭﺍﺴﺔ ﻓﻲ ﻁﺭﺡ ﺍﻟﺘﺴﺎﺅﻻﺕ ﺍﻵﺘﻴﺔ : ﻫل ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﻘﻠﻴﺩﻴﺔ ﻏﻴﺭ ﻗﺎﺩﺭﺓ ﻋﻠﻲ ﺘﻭﻓﻴﺭ ﻤﺴﺘﻭﻱ ﺠﻭﺩﺓ ﻤﻘﺒﻭل ﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ؟ ﻫل ﺍﺴﺘﺨﺩﺍﻡ ﺃﺴﺎﻟﻴﺏ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻴﺅﺩﻱ ﺍﻟﻲ ﺯﻴﺎﺩﺓ ﺠﻭﺩﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ؟ ﻫل ﺍﻟﻭﻗﺕ ﻭﺍﻟﺠﻬﺩ ﺍﻟﻤﺒﺫﻭل ﻻﻨﺠﺎﺯ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻴﺘﻨﺎﺴﺏ ﻤﻊ ﺍﻟﻤﺭﺩﻭﺩ ﺍﻟﻤﺘﻭﻗﻊ ﻤﻨﻬﺎ؟ ﻫل ﻴﺘﻡ ﺘﻭﺍﻓﺭ ﺍﻟﻜﻔﺎﻴﺔ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻟﺨﺒﺭﺓ ﺍﻟﻌﻠﻤﻴﺔ ﻟﺩﻱ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ ﺤﺘﻲ ﻴﺘﻤﻜﻨﻭﺍ ﻤﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ؟ .ﻫل ﺘﻘﻭﻡ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﺒﺘﺩﺭﻴﺏ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻥ ﻋﻠﻲ ﻤﻌﺎﻴﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻭﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﻭﻟﻴﺔ ﻭﻗﻭﺍﻋﺩ ﺍﻟﺴﻠﻭﻙ ﺍﻟﻤﻬﻨﻲ ﺤﺘﻰ ﻴﺘﻤﻜﻨﻭﺍ ﻤﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ؟ ﺘﻅﻬﺭ ﺃﻫﻤﻴﺔ ﺍﻟﺩﺭﺍﺴﺔ ﻤﻥ ﺨﻼل ﺘﻁﺒﻴﻕ ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺍﻟﺘﻲ ﺘﺅﺩﻯ ﺇﻟﻰ ﺯﻴﺎﺩﺓ ﺍﻟﺠﻭﺩﺓ ﻓﻲ ﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺭﺍﺠﻌﺔ . ، ﻴﺘﻠﺨﺹ ﻫﺩﻑ ﺍﻟﺩﺭﺍﺴﺔ ﻓﻲ ﺍﻟﺘﻌﺭﻑ ﻋﻠﻰ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻭﺩﻭﺭﻫﺎ ﻓﻲ ﺠﻭﺩﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﻟﺘﺤﻘﻴﻕ ﻤﺸﻜﻠﺔ ﺍﻟﺩﺭﺍﺴﺔ ﻭﺃﻫﺩﺍﻓﻬﺎ ﺍﺨﺘﺒﺭﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺍﻟﻔﺭﻀﻴﺎﺕ ﺍﻵﺘﻴﺔ : ﺍﺴﺘﺨﺩﺍﻡ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻴﺩﻋﻡ ﺃﺩﻟﺔ ﺍﻹﺜﺒﺎﺕ ﺒﻌﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ. ﺍﺴﺘﺨﺩﺍﻡ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺇﺜﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻴﺯﻴﺩ ﻤﻥ ﻜﻔﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ .ﺘﻁﺒﻴﻕ ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺘﺩﻋﻡ ﺨﺼﺎﺌﺹ ﺠﻭﺩﺓ ﺘﻘﺎﺭﻴﺭ ﺍﻟﻤﺭﺍﺠﻌﺔ. ﻭ ﺘﻭﺼﻠﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺍﻟﻰ ﻋﺩﺓ ﻨﺘﺎﺌﺞ ﻤﻥ ﺃﻫﻤﻬﺎ ﻤﺎ ﻴﻠﻰ: ﺘﻁﺒﻴﻕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻴﺴﺎﻋﺩ ﻓﻲ ﺘﺩﻋﻴﻡ ﺃﺩﻟﺔ ﺍﻹﺜﺒﺎﺕ ﺒﻌﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ .ﺘﻁﺒﻴﻕ ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺘﻤﻜﻥ ﺍﻟﻤﺭﺍﺠﻊ ﻤﻥ ﺍﻟﺘﻨﻔﻴﺫ ﺍﻟﺼﺤﻴﺢ ﻟﻌﻤﻠﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ . ﻴﻌﺘﻤﺩ ﺍﺨﺘﺒﺎﺭ ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻭﻤﺴﺘﻭﻱ ﺘﻁﺒﻴﻘﻬﺎ ﻋﻠﻲ ﺍﻟﺤﻜﻡ ﺍﻟﻤﻬﻨﻲ ﻟﻠﻤﺭﺍﺠﻊ ﻭﺍﺠﺘﻬﺎﺩﻩ ﺍﻟﺸﺨﺼﻲ .ﺘﺴﻠﻬﻡ ﺇﺘﺒﺎﻉ ﺍﻟﻤﺭﺍﺠﻊ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻓﻲ ﻜﺸﻑ ﺍﻟﺘﺤﺭﻴﻔﺎﺕ ﺍﻟﺠﻭﻫﺭﻴﺔ ﻓﻲ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ . ﻭﺘﻭﺼﻠﺕ ﺍﻟﺩﺭﺍﺴﺔ ﺇﻟﻲ ﻋﺩﺩ ﻤﻥ ﺍﻟﺘﻭﺼﻴﺎﺕ ﺃﻫﻤﻬﺎ :ﺍﻻﻫﺘﻤﺎﻡ ﺒﺎﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺒﺎﻋﺘﺒﺎﺭﻫﺎ ﺍﺤﺩﻱ ﻁﺭﻕ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺤﺩﻴﺜﺔ ﻓﻲ ﻅل ﺍﻟﺘﻘﺩﻡ ﺍﻟﺘﻜﻨﻭﻟﻭﺠﻲ ﻓﻲ ﺸﺘﻲ ﺍﻟﻤﺠﺎﻻﺕ .ﻀﺭﻭﺭﺓ ﺍﻟﻘﻴﺎﻡ ﺒﻌﻤﻠﻴﺎﺕ ﺩﻭﺭﻴﺔ ﻤﻨﺘﻅﻤﺔ ﻟﻠﻤﺭﺍﺠﻌﻴﻥ ﻓﻲ ﻜﻴﻔﻴﺔ ﺘﻁﺒﻴﻕ ﺃﺴﺎﻟﻴﺏ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺍﻟﻤﺘﻘﺩﻡ ﻹﻜﺴﺎﺒﻬﻡ ﺍﻟﻤﻬﺎﺭﺍﺕ ﺍﻟﻼﺯﻤﺔ. ﻭﻀﺭﻭﺭﺓ ﺍﻟﺘﻭﺴﻊ ﻓﻲ ﺍﺴﺘﺨﺩﺍﻡ ﻭﺘﻁﺒﻴﻕ ﺃﺴﺎﻟﻴﺏ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻤﻤﺎ ﺘﺤﻘﻘﻪ ﻤﻥ ﺩﻗﺔ ﻓﻲ ﺍﻟﺭﺃﻱ ﺍﻟﺫﻱ ﻴﺘﻭﺼل ﺇﻟﻴﻪ ﺍﻟﻤﺭﺍﺠﻊ ﻭﺒﺎﻟﺘﺎﻟﻲ ﻴﺴﺎﻋﺩ ﻋﻠﻲ ﺍﻟﺤﺼﻭل ﻋﻠﻲ ﺩﻗﺔ ﻭﻤﻭﻀﻭﻋﻴﺔ ﺃﻜﺜﺭ .ﺒﺫل ﺍﻟﺠﻬﺩ ﻭﺇﻋﻁﺎﺀ ﺍﻟﻭﻗﺕ ﺍﻟﻜﺎﻓﻴﻴﻥ ﺃﺩﺍﺀ ﻋﻤل ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻤﺎ ﻟﻬﺎ ﻤﻥ ﺘﺄﺜﻴﺭ ﻤﻠﺤﻭﻅ ﻋﻠﻲ ﺠﻭﺩﺓ ﺍﻟﺨﺩﻤﺔ ﺍﻟﻤﻘﺩﻤﺔ . Abstract The study dealt with the role of analytical review in increasing the effectiveness of audit quality, where the study represented a problem to ask the following questions: Is the traditional audit is able to provide an acceptable quality of information financial statements level? Is the use of analytical review methods lead to increased audit quality? Is the time and effort to accomplish analytical review commensurate with the expected yield from them? Is the availability of professional competence and scientific expertise of legal auditors so that they can use analytical review? . Does the professional actors to train auditors laws Ali Auditing and Accounting standards and international rules of professional conduct, even Eetmknu from the use of analytical review in the review process? Importance of the study through the application of analytical review which lead to an increase in the quality of audit reports show procedures. Is the aim of the study to identify the analytical review and its role in the audit quality, and to achieve their goals and study the problem of the study tested the following hypotheses: the use of analytical review the evidence supports the audit. The use of analytical procedures during the audit process increases the efficiency and effectiveness of the review. Applying analytical review procedures to support the quality of audit reports Properties. The study concludes several of the most important results of the following: analytical review application helps to strengthen the audit evidence. Applying analytical audit procedures enables the references of the correct implementation of the review process. Analytical review procedures applied and the level of the test depends auditor's professional judgment and diligence profile. Tzlem follow references Alajrtouat analytical to uncover the fundamental distortions in the financial statements. The study found a number of recommendations, including: review of analytical attention as one of the modern methods of review in light of technological progress in various fields. The need to carry out regular patrol for the auditors in how to apply advanced analytical review methods to equip them with the necessary skills. And the need to expand the use and application of auditing methods, which achieve the accuracy of opinion reached by the references and thus helps to get the most accurate and objective. Effort and give the caffeine time audit work performance as they have a noticeable effect on the quality of the service provided.