Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/329882 
Year of Publication: 
2024
Citation: 
[Journal:] Financial Internet Quarterly [ISSN:] 2719-3454 [Volume:] 20 [Issue:] 3 [Year:] 2024 [Pages:] 91-102
Publisher: 
Sciendo, Warsaw
Abstract: 
This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in Algeria. The data collected underwent analysis using the SPSS. The study concluded that APs play a crucial role in bolstering corporate governance by analyzing the company\'s continuity capability and identifying financial problems facing the companies. In addition, APs enhance the quality and efficiency of external auditing, especially considering auditing as one of the key mechanisms that support corporate governance.
Subjects: 
Analytical Procedures
External Audit
Corporate Governance
the company's continuity capability
JEL: 
M42
G34
G32
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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