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The application of analytical procedures has become an integral part of the audit process and indications are that the applications are that the application of these procedures will increase in audits of the future. The factors that are causing a shift in audit methodologies towards increasing the application of analytical procedures are the adaptation of a business risk audit methodology, technological advancements and the incorporation of non-financial information in an audit. These factors enable the auditor to incorporate both financial and non-financial information into decision making and thus develop more precise expectations. Numerous studies have been conducted in various countries on the auditor's application of analytical procedures in the audit process.