Abstract

In 1394, a research was conducted to detect the influential factors on using analytical methods in external audit. Results of research hypothesis examination revealed that analytical procedures were used effectively during implementation steps of external audit and needed initial information including industry indices, budget, standard costing, firm size, accounting systems, effective internal controls, audit managers work history and his(her) coworkers, educational level of audit manager and his(her) coworkers, industry, familiarity with statistical-analytical procedures and institution size influence on using analytical procedures. However among factors mentioned above only firm size, accounting systems and effective internal controls are crucial factors which influence on using analytical procedures.

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