لاحظنا في معظم الحالات التي فحصناها

لاحظنا في معظم الحالات التي فحصناها عدم تنفيذ إجراءات التحليل الأولية وإجراءات التحليل النهائية لعمليات المراجعة وقد افادنا المكتب بأن هذه الإجراءات قد تم تطبيقها في السنوات التالية لعام 2005 عند تطبيق برامج جرانت ثورنتون أن تطبيق هذه الإجراءات هو متطلب أساسي في عملية المراجعة وعدم تطبيقه يعتبر قصور في إجراءات المراجعة لذا نوصي بأن يتخذ المكتب الإجراءات اللازمة للتأكد من تطبيق المكتب لذه الإجراءات وتوثيقها بشكل ملائم في أوراق عمل المراجعة وتوفير التدريب اللازم لموظفي المكتب حول تطبيق هذه الاجراءات

Results (English) 1:

We noticed in most of the cases we examined the non-implementation of analytical procedures of initial and final analysis procedures for the Audit Office has served us well in that these procedures have been applied in the following years of 2005 when the Grant Thornton software application that the application of these procedures is an essential requirement in the review process and not considered shortcomings in the audit procedures so we recommend to take the Office procedures required to ensure Office procedures and documentation of thrill in the audit working papers and providing the necessary training for the staff of the Office on the application of this Procedures

Results (English) 2:

We observed in the majority of cases we examined non-implementation of the preliminary analysis procedures and procedures for the final analysis of the audits has informed us Bureau that these measures have been applied in the years following 2005, when the application of Grant Thornton programs that the application of these procedures is an essential requirement in the review process and not its application is considered failure audit procedures so we recommend that the Office shall take the necessary measures to ensure the application of the thrill of office procedures and appropriately documented in the audit working papers and provide the necessary training for the staff of the Office on the implementation of these measures

Results (English) 3:

We observed that in most cases we have tested out the final preliminary analysis procedures and analysis procedures for audit, the office Afadna procedures that had been applied in the following years. When the 2005 application programs.The application of these procedures is a prerequisite in the review process and applied is inadequate audit procedures so we recommend to take the necessary action to ensure the implementation of the office Ldhh procedures documented adequately in the working papersProvide necessary training to staff of the office on the application of these procedures.