ملخص الدراسة:

Reflects the performance of analytical procedures by comparing the existing relationships between the data for the purposes of determining the reasonableness of the recorded values, and those data can be financial or non-financial data relating to the customer or linked Dabiq customer data may be derived from previous years or from the budget or the current year. Used the analytical review of the audit process in the planning and implementation to prepare the report, which helps in determining the nature, extent and timing of audit procedures in the determination of other distinctive elements that need special attention during the audit. It highlights the importance of using analytical review to improve the audit process.The research aims to present the theoretical framework of analytical review in terms of concept and strategy of the species and stages of the audit are used as well as identifying the duties of the auditor thereon, and the factors that affect the reliability of the most important and what are its advantages. In practice, it has been tested over the use of procedures in the analytical review work Altdqiqi by the auditor identified the Iraqi as well as on the expertise of the auditor of Iraq and its impact on the use of analytical review procedures. To achieve these goals has been designed questionnaire was distributed to members of the research sample of practicing auditors for the auditing profession in Iraq and after the data analysis and hypothesis testing the researcher to a number of the most important conclusions That auditors in Iraq are using simple analytical audit procedures when auditing the financial statements of a relatively high degree compared to complex analytical procedures that require knowledge of various statistical methods.The researcher recommends the need to apply analytical procedures at the planning stage and in all other stages of the audit, as well as encourage the auditors through the development of training programs and continuing education to greater use of analytical review to improve the performance of the audit process