Relationships With Use of Analytical Procedures E

Diani SAFITRI

Abstract


Analytical procedureis used haarus approach to planning the audit and reviewof the nal as it can be eective to obtain competentevidence in testing. This study aims to determine whetheror not the relationship between the use of pros with theeectiveness of audit analytical procedures. Where the useof analytical procedures with a median in the range from132 to 102.7 117.5 to the criteria is adequate, whereasthe eectiveness of the audit with a median level of 147in the range from 165 to 128.3 with the criteria veryeectively. Based on the testing that has been done usingthe Spearman rank correlation test at a signicance levelof 0.05 and sample size n = 10 studies were obtained bythe rs count of 0.81 greater than the value of rs tablesof 0.5640. this is shows that the hypothesis which theauthors propose that the relationship between the use ofartifacts to the eectiveness of audit analytical proceduresare acceptable. From the results of this study can beconcluded that with the implementation of audit analyticalprocedures can be implemented eectively so that thepurpose of implementation of the examination can beachieved. Penamaan File: 20299501

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