Dhyaa Abdulrazaq Abduljabar Al-Laban, Hassan Joudah Alhassany and Malath Abdul Jabbar Abbas,
The auditing process requires those who perform it to search for the best means to accomplish and perform it to produce the best results, in light of the presence of many obstacles, including the expansion of economic units and the complexity of their accounts, and the difficulty of comprehensively auditing them to discover all the points of defect in them, and this research came to find solutions to the problem of using observers Calculations are for simple methods that are unable to discover many errors, defects and weaknesses, and in light of this increasing complexity and the aforementioned challenges, audit risks have emerged, and this research came to solve the problem of the auditor's use of random samples that incur many errors, so this research sought to identify the analytical procedures In the audit process, which provides the auditor with an integrated approach to complete the audit process in all its stages, as well as sought to find out the risks that the auditor is likely to face in the audit process and how to reduce these risks to the lowest acceptable level by using analytical procedures. The account auditors were selected in a sample of Iraqi banks. As for the method of data collection, the questionnaire was used as the main tool by distributing it to the account auditors, and at the conclusion of the search D, a set of conclusions were presented, the most important of which is that auditors use methods of analytical procedures in the audit process, which helped reduce audit risks, and the research recommends the necessity for auditors to rely on analytical procedures and statistical samples that enable them to reduce risks to the lowest acceptable level