* Department of accounting, Electronic Branch, Islamic Azad University, Tehran, Iran
Online published on 26 May, 2016.
In arrears to on the rise need to auditors for the theater professional work in an well-organized and effective manner and rational assessment about general financial beaks, logical solutions have found growing importance in financial beaks. This investigationdiscovers the relationship between analytical methods of audit and professional calculation of audits. For this determination, relationship between analytical methods-in three stages of planning, implementation and finalization of audit-and professional assessment of audits is tested. Statistical people of this research include auditors working in auditing group. Sample was selected randomly and questionnaire containing 27 questions was distributed among auditors in supervisor, superintendent and mechanical manager levels. Results show that expending analytical methods in three aforesaid steps has a significant relationship with professional calculation of auditors and using analytical methods leads to balanced assessment of them in facing various cases of auditing and consequently, logical assessment about audit report which is the final product of auditing process.
analytical methods, audit, professional calculation of audits