مدى مساهمة أساليب التحليل الإحصائي في تحسين إجراءات المراجعة التحليلية في البيئة الليبية

This research aims to demonstrate the extent to which statistical analysis methods contribute to improving analytical review procedures in the Libyan environment. The descriptive analytical approach was used, and the research community was determined in the self-employed external audit offices affiliated with the Libyan Audit Bureau in the city of Tripoli. The research concluded that: the application of statistical analysis methods (time series, regression analysis) contributes to a high degree to improving analytical review procedures. The results also revealed the existence of obstacles that limit the use of statistical analysis methods in improving analytical review procedures in the Libyan environment. The researchers recommended: developing specialized training programs for auditors in the Libyan environment to enhance their knowledge and understanding of statistical analysis methods, providing software and technological tools to facilitate the application of statistical analysis methods at reasonable costs, developing clear professional standards governing the use of statistical analysis methods in analytical review, and conducting periodic qualification courses for auditors to raise their awareness about the importance and benefits of using statistical methods. Keywords: Statistical analysis methods, Analytical review, Libyan environment,