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Course: Curriculum Development and Instruction (838) Semester: Spring, 2020 Level: M.A/M. Ed Assignment No.1

The document discusses the concept and scope of curriculum. It provides definitions of curriculum from various scholars and experts. It explains that curriculum refers to the overall plan for educating learners, including objectives, content, teaching methods, and evaluation. The nature and scope of curriculum are always evolving to meet societal needs. A good curriculum facilitates systematic development of learners' knowledge and skills and presupposes good planning.
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© © All Rights Reserved
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Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
103 views

Course: Curriculum Development and Instruction (838) Semester: Spring, 2020 Level: M.A/M. Ed Assignment No.1

The document discusses the concept and scope of curriculum. It provides definitions of curriculum from various scholars and experts. It explains that curriculum refers to the overall plan for educating learners, including objectives, content, teaching methods, and evaluation. The nature and scope of curriculum are always evolving to meet societal needs. A good curriculum facilitates systematic development of learners' knowledge and skills and presupposes good planning.
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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Course: Curriculum Development and Instruction (838)


Semester: Spring, 2020
Level: M.A/M. Ed
ASSIGNMENT No.1

Q. 1 Discuss the concept and scope of curriculum?

Answer:

School is a social institution designed to give formal learning to children. The organization

of schooling and further education has long been associated with the idea of a curriculum.
School curriculum facilitates the systematic development of the learners’ mental capacities,

This chapter will cover the following topics to:

1.1 Concept, nature and scope of curriculum

1.2 Difference among curriculum, syllabus, course and educational program

1.3 Elements of the curriculum (objective, content, teaching method and


evaluation

1.1 Concept, nature and scope of curriculum

 Curriculum

 Concept, nature and scope of curriculum

Curriculum

Word curriculum is derived from Latin word which is the combination of two words Perhaps
the most common definition derives from the word's has its origins in the running/chariot
tracks of Greece

• Curricula……………race

• Um………………place

As The word curriculum derives from the Latin currere meaning ‘to run’. This implies
(involves) that one of the functions of a curriculum is to provide an outline or design which
enables learning to take place.
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In education, where the word curriculum has been imported, like in a race, indeed, for many

students, the school curriculum is a race to be run, a series of obstacles or hurdles (subjects)
to be passed. There are starting points, purpose destinations/targets program outlines,
course syllabi, the paths and specifications of routes students follow through. A good
curriculum therefore presupposes good planning

Curricula generally define the learning that is expected to take place during a course or
programme of study in terms of knowledge, skills and attitudes, they should specify the
main teaching, learning and assessment methods and provide an indication of the learning
resources required to support the effective delivery of the course.

Encyclopedia of education research and curriculum

“Curriculum means all those activities and experiences by which it is expected to bring to

change in the student’s habits and attitude and to give them training in decision making”

In the broadest sense the “curriculum” in ordinarily is used by specialists in the field in two
ways:

1) To indicate, roughly, a plan for the education of the learners.

2) To identify a field of study.

“Curriculum as plan for education of learners usually is referred to as a curriculum”.

In broader sense Curriculum can be defined as sum total of all the experiences a learner go
through under the guidance of the school, institution.

The specific and formal knowledge and skills that the learners will acquire from a
course/programme constitute a core curriculum.

However, there are many others “things” the students acquire incidentally (or
“accidentally”) that are not planned for and yet are important skills, values or even

knowledge in the life of student or user. Examples of unplanned curriculum are many. These
can include; communication skills, organizational skills and moral and social etiquettes etc.
All this stuff is called the “hidden curriculum” and the process of acquiring it is “incidental
learning”.

The schools must therefore be organized with a well enriched learning environment.
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Concept, nature and scope of curriculum

The term concept convey to point out something conceived in the mind, nature mention
the processes and functions and scope indicate what knowledge and skills are included in

the curriculum in question. Concept, nature and scope of curriculum in education are always
changing and developed with time to suit the needs of society

The idea of curriculum is hardly new - but the way we understand it has altered over the
years, and there remains considerable dispute as to meaning nature and scope.

Different writers in different times conceptualize and describe nature and scope of
curriculum in different ways:

Franklin Bobbit (1918) consider: Curriculum is that series of things which children and youth
must do and experience by way of developing abilities to do the things well that make up

the affairs of adult life; and to be in all respects what adults should be.

John F. Kerr thinks curriculum as “All the learning which is planned and guided by school
whether it is carried on in group and individually inside or outside the school”.

Ralph Tyler (1957) describes: The curriculum is all of the learning of students which is
planned by and directed by the school to attain its educational goals.

Hilda Taba (1962) explains: "All curricula, no matter what their particular design, are
composed of certain elements. A curriculum usually contains a statement of aims and of
specific objectives; it indicates some selection and organization of content; it either implies

or manifests certain patterns of learning and teaching, whether because the objectives
demand them or because the content organization requires them. Finally, it includes a

program of evaluation of the outcomes."

Henchey, (1969).express: Curriculum is "the underlying (basic) plan of communication" while


instruction is "the substance and form of communication" between teachers and student

Oliver, (1977) give explanation: Curriculum is "the educational program of the school" with
attention to the following elements: (1) program of studies, (2) program of experiences, (3)

program of services, and (4) the hidden curriculum


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Daniel Tanner, (1980) refers curriculum as “The planned and guided learning experiences

and intended learning outcomes, formulated through the systematic reconstruction of


knowledge and experiences, under the auspices of the school, for the learners’ continuous
and willful growth in personal social competence.”

According to Leith Wood 1981 “Curriculum composes educational Philosophy, values,


Objectives, Organizational structure, Teaching strategies, Students experiences, Assessment
and Evaluation, and Learning out comes”.

Kelly quoted in1983'All the learning which is planned and guided by the school, whether it
is carried on in groups or individually, inside or outside the school. (See also, Kelly1999).

Sergiovanni and Starratt (1983) see curriculum as that which the student is supposed to
encounter, study, practise and master.

Farrant (1991) recognize curriculum as a set of decisions about what is taught and how it is
taught, which determine the general framework within which lessons are planned and
learning takes place.

Marsh & Willis, 2003 describe “Curriculum is an interrelated set of plans and activities that a
student experiences under the guidance of the school.”

According to Schiller Curriculum is “A vehicle in which a “school” achieves its purpose


(formal, informal-intended /unintended) by allowing students to question reasoning, show
enthusiasm and filter out essential knowledge.

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Q. 2 Explain the need for philosophical foundation of curriculum?

Answer:

Although aspects of educational philosophy can be derived from the roots of idealism,

realism, pragmatism and existentialism, a common approach is to provide a pattern of


educational philosophies which derives from the major schools of philosophy some of
which have been touched upon above. Here, we shall be looking into the following four
educational philosophies for their implications in the area of curriculum development.
i) Perennialism
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ii) Progressivism

iii) Essentialism, and

iv) Reconstructionism

Let us discuss each one of these in this very order.

i) Perennialism

It advocates the permanency of knowledge that has stood the test of time and values that
have moral and spiritual bases. The underlying idea is that education is constant, absolute
and universal. Obviously, "perennialism" in education is born of "idealism" in general
philosophy.

The curriculum of the perennialist is subject-centered. It draws heavily on defined disciplines


or logically organised bodies of content, but it emphasizes teaching leaming of languages,
literature, sciences and arts. The teacher is viewed as an authority in a particular discipline
and teaching is considered an art of imparting inforrnation knowledge and stimulating

discussion. In such a scheme of things, students are regarded immature as they lack the
judgement required to determine what should be studied, and also that their interests
demand little attention as far as curriculum development is concerned.

There is usually only one common curriculum for all students with little room for elective
subjects. According to this point of view putting some students through an academic
curriculum and others through a vocational curriculum is to deny the latter genuine equality

of educational opportunity. Such views appeal to those educators who stress intellectual
meritocracy. Their emphasis is on testing students, enforcing tougher academic

standards/programmes, and on identifying and encouraging talented students.

ii) Progressivism

This emerged as a protest against perennialist thinking in education. It was considered a


contemporary reformist movement in educational, social and political affairs during the
1920's and 30's. According to progressivist thought, the skills and tools of learning include
problem solving methods and scientific inquiry. In addition, learning experiences should
include cooperative behaviour and self- discipline, both of which are important for
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democratic living. The curriculum, thus, was interdisciplinary in nature and the teacher was

seen as a guide for students in their problem-solving and scientific projects.


Although the progressive movement in education encompassed many different theories
and practices, it was united in its opposition to the following traditional attributes and
practices: the authoritarian teacher; excessive dependence on textbook methods;
memorization of factual data and learning by excessive drilling; static aims and materials
that reject the notion of a changing world; and attempts to isolate education from
individual experiences and social reality.

Although the major thrust of progressive education waned in the 1950's with the advent of

"essentialism", the philosophy has left its imprint on education and educational practices of
today. Contemporary progressivism is expressed in several movements including those for a
socially relevant curriculum, i.e., a match between subjects taught and student needs which
is one of the theoretical bases of distance education.

iii) Essentialism

This philosophy, rooted partly in idealism and partly in realism, evolved mainly as a critique
of progressive thought in education. Yet, the proponents of essentialism do not totally
reject progressive methods as they do believe that education should prepare the learner to

adjust to a changing society. Thus, in essentialism learning should consist in mastering the
subject matter that reflects currently available knowledge in various disciplines. Teachers
play a highly directive role by disseminating information to students. According to this
viewpoint, the main arms of the institution (be it a school or a college) get sidetracked,
when, at the expense of cognitive needs, it attempts to pay greater attention to the social
and psychological problems of students.

In recent years, the essentialist position has been stated vociferously by critics who claim
that educational standards softened during the 1960s and early 1970s. The most notable

achievements of the essentialists have been the widespread implementation of competency


based programmes, the establishment of grade-level achievement standards, and the
movement to reemphasize academic subjects in schools/colleges. In many ways, the ideas
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of essentialism lie behind attacks on the quality of education by the media and by local

pressure groups, which includes, to a good extent, attaces on distance education.

iv) Reconstructionism

It views education as a means of reconstructing society. The reconstructionists believe that


as school/college is attended by virtually all youth, it must be used as a means to shape the
attitudes and values of each generation. As a result, when the youth become adults they will
share certain common values, and thus the society will have reshaped itself.
As for the curriculum, it must promote new social, economic and political education. The
subject matter is to be used as a vehicle for studying social problems which must serve as

the focus of the curriculum. The following gives you a view of the reconstructionist
programme of education: critical examination of the cultural heritage of a society as well as

the entire civilization; scrutiny of controversial issues; commitment to bring about social and
constructive change; cultivation of a planning-in-advance attitude that considers the
realities of the world we live in; and enhancement of cultural renewal and internationalism.
Stemming from this view, reconstruction expands the field of curriculum to include intuitive,
personal, mystical, linguistic, political and social systems of theorizing. In general, the
curriculum advocated by reconstructionists emphasizes the social sciences-history, political

science, economics, sociology, psychology and philosophy-and not the pure sciences. The
thrust is on developing individual self-realization and freedom through cognitive and
intellectual activities, and thus, on liberating people from the restrictions, limitations and
controls of society. The idea is that we have had enough of discipline-based education and
narrow specialization, and that we don't need more specialists now, we need more "good"
people if we want to survive.

Before we proceed further, let us ask ourselves a question. What insights do we gain from
the discussion on the philosophical foundations of curriculum'? Foundations of Curriculum

Ideas about curriculum and teaching do not arise in a vacuum. As curriculum development
is heavily influenced by philosophy, those involved in such planning should be clear about
contemporary, dominant philosophy. If we are unclear about our philosophy of
education,our curriculum plans and teaching procedures will tend to be inconsistent and
confused. This being so, we should be aware of the fact that development and awareness of
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a personal philosophy of education is a crucial professional responsibility. Further, we need

to be constantly open to new ideas and insights that may lead to a revision or refinement of
our philosophies. Our position should be that no single philosophy, old or new, should
serve as the exclusive guide for making decisions about curriculum. What we, as curriculum
specialists, need to do, is to adopt an eclectic approach, in which there is no emphasis on
the extremes of subject matter or socio-psychological development, excellence or quality. In
essence, what we need is a prudent philosophy-one that is politically and economically
feasible and that serves the needs of students and society. It is here that open distance
education comes forth with its promises for the future.

{================}

Q. 3 Describe the various methods of curriculum evaluation?

Answer:

With high-stakes testing and a hefty emphasis on accountability, assessing the curriculum is
a key part of making sure that schools are functioning at an adequate level. There are two
primary types of evaluations — formative and summative — that assess academic
curriculum for effectiveness. Within each major category, you’ll find different models that
guide the assessment process when it comes to information that you need and how to
gather it.

Formative Evaluation

A formative type of evaluation assesses the curriculum as it is used. Instead of waiting until
the end of the school year to look back on how well the curriculum worked, using a
formative evaluation allows you to get feedback on a consistent basis, according to the
Carnegie Mellon University. This type of assessment allows educators and administrators to
make changes as the school year progresses and adapt the curriculum for different learning
styles. Methods for formative evaluation may include collecting student reflection papers
after lessons, midterm course evaluations or reviewing summaries that the students write on
instructional units.

Summative Assessment
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Unlike formative evaluations that take place on a consistent basis, giving ongoing feedback,

the summative type is done at the end of a course or school year or through standardized
assessment testing. Summative evaluations measure curricular success by reviewing the
outcomes against benchmark standards. These are evaluations of learning for accountability
and are not necessarily used to boost the educational process, according to educational
consultant and learning specialist Judith Dodge on the website Scholastic Teachers.

Methods and Models

Within both formative and summative evaluations, there are models that inform how you
conduct the individual assessments. Based on educational research and theory, evaluation

models not only guide the process of the assessment but also provide a framework for it.
For example, the objectives-centered model — created by theorist Ralph Tyler — is a

systematic type of evaluation that starts with setting behavioral objectives that include both
the curricular content as well as learning behaviors. In this model, the evaluator chooses and
uses several assessment tools and compares the results. In contrast, a goal-free model
places the evaluator as an unbiased observer who creates a need profile. The assessment
then compares the effects of the curriculum to the students’ needs.

Choice Considerations

Choosing a specific type of evaluation means reviewing the many different models.
Teachers and evaluators may have personal preferences or policy requirements, or they may

choose a type based on the most current research. Other considerations may include the
process, cost-effectiveness or the actual propose of the evaluation. For example, if you want
to evaluate how a new science curriculum is helping students learn through a child-centered
process, you may want a formative assessment. By contrast, if you want to evaluate the
overall outcome of your mathematics curriculum based on state standardized tests, you
would use a summative assessment.

{================}

Q. 4 Discuss the classroom implications of co-operative learning?


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Answer:

Cooperative learning is an educational approach which aims to organize classroom


activities into academic and social learning experiences. There is much more to cooperative

learning than merely arranging students into groups, and it has been described as
"structuring positive interdependence." Students must work in groups to complete tasks
collectively toward academic goals. Unlike individual learning, which can be competitive in
nature, students learning cooperatively can capitalize on one another's resources and skills
(asking one another for information, evaluating one another's ideas, monitoring one
another's work, etc.). Furthermore, the teacher's role changes from giving information to

facilitating students' learning. Everyone succeeds when the group succeeds. Ross and Smyth
(1995) describe successful cooperative learning tasks as intellectually demanding, creative,
open-ended, and involve higher order thinking tasks. Cooperative learning has also been
linked to increased levels of student satisfaction.

Five essential elements are identified for the successful incorporation of cooperative
learning in the classroom:

 positive interdependence

 individual and group accountability

 promotive interaction (face to face)

 teaching the students the required interpersonal and small group skills

 group processing.

According to Johnson and Johnson's meta-analysis, students in cooperative learning

settings compared to those in individualistic or competitive learning settings, achieve more,


reason better, gain higher self-esteem, like classmates and the learning tasks more and have
more perceived social support.

Types

Formal cooperative learning is structured, facilitated, and monitored by the educator over
time and is used to achieve group goals in task work (e.g. completing a unit). Any course
material or assignment can be adapted to this type of learning, and groups can vary from 2-
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6 people with discussions lasting from a few minutes up to an entire period. Types of formal

cooperative learning strategies include:

1. The jigsaw technique

2. Assignments that involve group problem-solving and decision making

3. Laboratory or experiment assignments

4. Peer review work (e.g. editing writing assignments).

Having experience and developing skill with this type of learning often facilitates informal
and base learning. Jigsaw activities are wonderful because the student assumes the role of
the teacher on a given topic and is in charge of teaching the topic to a classmate. The idea
is that if students can teach something, they have already learned the material.

Informal cooperative learning incorporates group learning with passive teaching by drawing
attention to material through small groups throughout the lesson or by discussion at the
end of a lesson, and typically involves groups of two (e.g. turn-to-your-partner discussions).

These groups are often temporary and can change from lesson to lesson (very much unlike
formal learning where 2 students may be lab partners throughout the entire semester
contributing to one another's knowledge of science).

Discussions typically have four components that include formulating a response to


questions asked by the educator, sharing responses to the questions asked with a partner,
listening to a partner's responses to the same question, and creating a new well-developed

answer. This type of learning enables the student to process, consolidate, and retain more
information.[22]

In group-based cooperative learning, these peer groups gather together over the long term
(e.g. over the course of a year, or several years such as in high school or post-secondary
studies) to develop and contribute to one another's knowledge mastery on a topic by
regularly discussing material, encouraging one another, and supporting the academic and
personal success of group members.

Base group learning (e.g., a long-term study group) is effective for learning complex subject
matter over the course or semester and establishes caring, supportive peer relationships,
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which in turn motivates and strengthens the student's commitment to the group's

education while increasing self-esteem and self-worth. Base group approaches also make
the students accountable to educating their peer group in the event that a member was
absent for a lesson. This is effective both for individual learning, as well as social support.

Limitations / problems

Cooperative Learning has many limitations that could cause the process to be more
complicated than first perceived. Sharan (2010) describes the constant evolution of
cooperative learning as a threat. Because cooperative learning is constantly changing, there
is a possibility that teachers may become confused and lack complete understanding of the

method. The fact that cooperative learning is such a dynamic practice means that it can not
be used effectively in many situations. Also teachers can get into the habit of relying on

cooperative learning as a way to keep students busy. While cooperative learning will
consume time, the most effective application of cooperative learning hinges on an active
instructor. Teachers implementing cooperative learning may also be challenged with
resistance and hostility from students who believe that they are being held back by their
slower teammates or by students who are less confident and feel that they are being
ignored or demeaned by their team. Students often provide feedback in the form of

evaluations or reviews on success of the teamwork experienced during cooperative learning


experiences. Peer review and evaluations may not reflect true experiences due to perceived
competition among peers. Students might feel pressured into submitting inaccurate
evaluations due to bullying. To eliminate such concerns, confidential evaluation processes
may help to increase evaluation strength.

{================}

Q. 5 Analytical procedure for content selection is most widely used?


Answer:
Analytical procedures are the most widely used tools by the auditor in performing his work.
The importance of analytical procedures is highlighted through the work of the examination
and audit in different stages due to what results from these procedures from results and
analysis of the relationships and important ratios and trends between the items of financial
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and non-financial data derived from the same period or between comparative information

for different periods or different projects. The analytical procedures also help in identifying
and diagnosing potential and relatively important problems at the lowest costs and thus the
auditor can achieve the efficiency of the audit performance and future expectations thereon.
The International Standards on Auditing issued by the International Federation of
Accountants (IFAC) have been concerned with this concept, as the International Standard on
Auditing (ISA) No.520 stipulates: “The auditor should apply analytical procedures as risk
assessment procedures to obtain an understanding of the entity and its environment and in
the overall review at the end of the audit. Analytical procedures may also be applied as

substantive procedures.”

Theoretical Framework

Literature Review

Sinon (2017) conducted a study entitled “The extent to which Egyptian auditors use
analytical auditing procedures” in which he stated the extent of the auditors’ use of the
analytical auditing procedures in the Egyptian audit firms. The study found that the majority
of auditors in Egypt use the analytical procedures in auditing by 70%. The most common
methods used are the comparison method, the method of using the relative weights, the

financial ratios method and the method of determining the trends. The analytical
procedures are effective in detecting errors and speed in the audit process

Al-Hamood & Al-Samaraay (1998) conducted a study entitled “The extent of Libyan auditors'
commitment to apply analytical procedures: Field study” which aimed to identify the extent
to which the auditors in the Republic of Libya are concerned with the analytical procedures
and the extent of their use, the obstacles and the barriers to their application .In addition,
the study aimed to highlight the interest of the auditors in guiding the standards and the
international audit evidence. A questionnaire was adopted as a study tool. It included 87

auditors distributed over the geographical area of Libya. 54 questionnaires (62%) were
retrieved from distributed questionnaires. The study has found several results, the most
important of which include that a large number of auditors do not use analytical procedures
to audit, as well as many of the auditors believe that the use of analytical procedures in the
14

stages of audit and a small proportion of auditors are guided by evidence of auditing and

international accounting standards. Moreover, the study revealed that there are many
obstacles, which limit the use of analytical auditing procedures such as weak accounting
systems, weak internal control systems, and the effect on the auditor’s independence.

Al-Mutairy (2011) conducted a study entitled “The extent to which the audit firms in Kuwait
comply with the analytical procedures stipulated in ISA 520.”, which aimed to identify the
most prominent financial ratios used in the analysis by the auditors in the State of Kuwait
following a questionnaire distributed to a sample of Kuwaiti auditors. The study found that
there are statistically significant differences between the views of the sample of the study

due to the personal variables, the most important of which are the career status, experience,
age, professional certificate holders, and the liaison-auditing firm in Kuwait with a foreign
auditing firm. The study recommended that the use of analytical audit procedures in the
State of Kuwait should be used to increase the level of awareness of analytical problems
through all stages of audit at the auditing firms operating in Kuwait.

Moussa (2013) conducted study entitled “Audit procedures and their role in rationalizing the
auditor's personal judgment”, which aimed at finding out the relationship between analytical
audit procedures and the personal judgment of the auditor. This interconnection has a

great significance in sense that the weakness of this interdependence leads to the issuance
of unreal data reports to the company under auditing and thus leads to the issuance of
invalid decisions by the users of the auditor’s reports. Moreover, the study aimed at
shedding light on the role of analytical auditing procedures in rationalizing the auditor's
personal judgment. The study concluded that the auditor should adhere to the auditing
standards and should take the necessary professional care and diligence during the
examination and the necessity of using the mathematical, statistical and financial methods
in the audit process to help him rationalize his personal judgment.

Abu-Mayaleh & Zbayneh (2012) conducted a research entitled “The role of audit procedures
in reducing audit risk in accordance with ISA”, which basically aimed to identify the role of
analytical procedures in reducing audit risk in accordance with International Standard No.
520 from the point of view of the auditors. In order to achieve the objectives of the study, a
special questionnaire was prepared which included (35) paragraphs distributed over four
15

areas, distributed to a random sample of 83 practicing auditors in the West Bank and the

arithmetical averages and the standard deviations were extracted. The study reached the
auditor's understanding of the company's field of activity, the activity practiced and the
company's ability to continue, and the absence of material differences in the application of
analytical procedures. The study reached a number of recommendations the most
important of which are that the auditor should apply the analytical procedures at the
planning stage of the audit to help him understand the business, identify the areas of
potential risk, and to utilize proper explanations and evidence when analytical procedures
reveal significant fluctuations or disclosures of deviations from amounts predicted.

Cho & Lew (2000) conducted a study entitled “Analytical review applications among large
audit firms in Hong Kong” which aimed at verifying the use of analytical procedures in the
audit stages, the work stage and the final stages of the audit, as well as at determining the
proportion of the use of analytical procedures in different categories of auditors and in
different stages of audit. The study found that the analytical procedures in Hong Kong were
not affected by local and international standards. The study also indicated that the analytical
procedures varied from the extent of application and the stages in which they were applied
in a large manner, and were used extensively in the final stages of the audit.

Glover et al. (2000) conducted a research entitled “Analytical procedures and auditplanning
decision” which aimed to test the decisions of the auditors to amend the initial audit plan
after the analytical procedures during the testing period, which revealed unexpected strong
fluctuations and also tested the effect of two variables on the decision of the amendment
which are:

• There is a motive for management to misrepresent the financial statements.

• The degree to which the management clarifies the unexplained errors of the significant
fluctuations that the auditor has proved independently of the management on the

assumption that there is interaction between the two variables.

The study found that the auditors were more likely to change their plans when there were

justified confirmations of unusual fluctuations and the apparent motivation of the


16

administration to manipulate financial statements. The study also found that a high

percentage of auditors did not modify their plans.

Cohen et al. (2000) also conducted a study entitled “Evidence on the effect of financial and

non-financial trends on analytical review” in 78 American auditors involved as a sample of


study. The research aimed at exploring the financial and non-financial trends in assessing
the level and scope of audit in analytical procedures, and discovering the nature of available
sources of financial and non-financial information that refer to verified assumptions. The
study ended up with some recommendations, the most important of which are that the
need for auditors to focus on financial and non-financial trends in evaluating the level of

auditing, and the need for auditors' reliance on financial and non-financial information. The
study results indicated that many hypotheses were created based on financial information.

Fraser & Lin (2003) conducted a study entitled “The use of analytical procedures by external
auditors in Canada”, which aimed to demonstrate the use of analytical procedures by the
external auditors in Canada as a result of the scandals followed Enron Corporation for
Energy. The issue of whether traditional audit entrances were more appropriate than core
tests was highlighted. The study explored the use of analytical procedures by Canadian
external auditors and increased the understanding of the impact of international standards

of auditing in professional practice. The results of the study found that the analytical
procedures are widely applied, especially by the large audit firms that dominate the audit,
regardless of the size of the company. While no significant impact is found on international
standards, small audit firms do not use these procedures, although auditors rely heavily on
analytical procedures to reduce detailed tests, and increase the use of analytical procedures
by auditors with expectations of high efficiency gains.

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