Abstract
The past Century has witnessed significant changes in all areas of economic, social, political and technological developments that have been affected by various aspects of accounting and auditing, which led to increase the responsibility of the auditor as a result of pressure from the beneficiaries of all the product of the audit process and of b; the auditor's report to get assurances about the absence lists financial economic units replace the audit of cases of fraud and errors and distortions, so it has those responsible for the auditing profession in building criteria for an audit to help auditors in their work and guidance for the detection of fraud and errors and distortions of potential in the financial statements of the economic units involved and leading to more effective process check and confirm the possibility of trust and reliance on the financial statements issued by the comptroller. The research problem has been to express an opinion the auditor in the truth and fairness of financial statements of the economic units replace the check depends on the presence (and absence) fundamental errors and distortions in the financial statements of the economic units replace the audit and which lead to the issuance of financial statements misleading, and not given sufficient weight to the proceedings analytical in the process of scrutiny by auditors, and not a local version of a standard analytical procedures in an environment audit of Iraq, despite the importance of those procedures in determining the evidence necessary to strengthen the auditor's opinion on the results reached in the audit process. This research aims to find a definition to the concept of analytical procedures and errors of substance and determine the analytical procedures appropriate requires the auditor used to detect material misstatement potential in the paragraphs of the financial statements of economic units replace the Audit and to identify the most important factors affecting the extent to which the auditor analytical procedures, with a model of the program audit analytical procedures that assist the auditor when he performed an audit.
