TY  - BOOK
AU  - Marwa Lotfy Fahmy Hamzawi 
AU  - Mohammed Rashad Mehanna , 
TI  - The impact of information ambiguity  on the accuracy and precisionof analytical procedures in  multi-location audits : : An empirical study / 
PY  - 2014///
CY  - Cairo : 
PB  - Marwa Lotfy Fahmy Hamzawi  , 
KW  - Analytical Procedures
KW  - Auditing
KW  - Multi-location companies
N1  - Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - Analytical procedures are widely used by various auditors in various audit  firms. It includes subjective decision making by the auditors. There are many risk factors affecting conducting auditing within multi-location companies. The current research tries to improve the decision making accuracy while  conducting analytical procedures for multi-location companies, through the reduction of information ambiguity, by answering the following questions: In  the account expectation stage, should the auditor depends on the prior year{u2019}s  aggregated accounts? Or should the auditor depend on the disaggregated prior year{u2019}s accounts? If there is a considerable variance between the expected and the recorded accounts, should the auditors depend on the financial ratios  analyses? In this case, should the auditor depend on the comparison of account  balances that constitute these ratios rather than depending on the ratios as a  complex version of data? At the other side,
UR  - http://172.23.153.220/th.pdf
ER  -