Exploring the relationship between analytical methods of review and professional valuation of independent accountants

Due to growing need to auditors for performing professional work in an efficient and effective manner and logical assessmentabout overall financial bills, analytical solutions have found growing importance in financial bills. This research explores the relationship between analytical methods of audit and professional assessment of audits. For this purpose, relationship between analytical methods-in three stages of planning, implementation and finalization of audit-and professional assessment of audits is tested. Statistical population of this research includes auditors working in auditing organization. Sample was selected randomly and questionnaire containing 27 questions was distributed among auditors in supervisor, superintendent and technical manager levels. Results illustrate that using analytical methods in three aforesaid stages has a significant relationship with professional assessment of auditors and using analytical methods leads to rational assessment of them in facing various cases of auditing and consequently, logical assessment about audit report which is the final product of auditing process.