الفهرس 
English CoverOnly 14 pages are availabe for public view
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Abstract
Analytical procedures are considered important audit evidence. Analytical procedures evidence is widely used by various auditors in various audit firms and offices. Analytical procedures includes subjective decision making by the auditors, accordingly there are various studies that tried to provide more accurate tools could be used. to enhance the accuracy of decision making while conducting analytical procedures. Analytical procedures steps could be summarized as follow: First: expectation development phase, second: comparing expected account balance with the recorded one, third: if there is no significant variance the procedures stop there, but if there is significant variance the auditor try to use the available inforination to put the initial hypotheses in order to test, finally the auditor mention the main cause of the error according to the previously mentioned steps. The current thesis tries to provide some tools while conducting these steps that may increase the accuracy of analytical procedures especially in multi-location compames. There are many risk factors affecting conducting audit within multi-location companies, that’s the reason behind trying to highlight these risk factors and trying to put some ways that may make the auditors overcome some of these risk factors.