معوقات استخدام المراجع الخارجي لأساليب الفحص التحليلي في التنبؤ بقدرة الشركات تحت المراجعة على الاستمرارية دراسة ميدانية على مكاتب المراجعة العاملة في ليبيا

Abstract

This study aims to identify the most important obstacles to the external auditor in using analytical review techniques for going concern prediction. A questionnaire was used to collect data, and T-test was conducted for data analysis. The results of the study show that there are obstacles that may limit the external auditor’s use of analytical review techniques in assessing the company’s ability to continue in the foreseeable future. The participants considered that the lack of sufficient knowledge of different types of analytical review techniques, and more specifically, the ones which are used in going concern prediction, are considered the most important obstacles. The study recommends the necessity to overcome all difficulties and limitations that affect the application analytical review techniques as they have a positive role in providing appropriate information that help in making proper decisions in a timely manner.