2023
DOI: 10.47191/afmj/v8i3.01
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The The Auditing Analytical Procedures at the Beginning and Completion Phases of Engagement Toeing Discourse Analysis

Abstract: This study examines external auditors lived experiences on the use of the analytical procedure (AP), drawing on interpretative perspective. Interviews of 14 experts conducted with auditors of Big4 firms and the archival data from the International Standards for Auditing (ISA) constitutes the data corpus. What we lose with the apparent number of the interviewee, we gain from the stream of knowledge of the auditors. Methodologically wise, discourse analysis was applied for data analysis. Results showed that in t… Show more

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