Abstract
The study aimed to exam the impact of using the analytical procedures on reducing the cost of a tax audit in the Jordanian Income and Sales Tax Department. To achieve the aim of the study, the analytical descriptive approach has been used and a questionnaire has been designed and given out to the study sample, which represented from the auditors of Directorate of senior taxpayers and directorates of medial taxpayers in the income tax department and sales who work in these directorates. The appropriate statistical methods have been used to find results.
 
 The findings showed that using the analytical procedures led to reducing the cost of a tax audit in all auditing stages. The stage, which has the most impact of using the analytical procedures on reducing the cost, is the final auditing stage followed by the planning stage and the implementation (fieldwork) stage.
 
 The study recommended the necessity of compulsion of the auditors in tax department to use the analytical procedures because it reduces the cost of tax auditing and the necessity of holding workshops and training programs to define the importance of analytical procedures in tax auditing.
Highlights
International Standards on Auditing (ISA) represent the rules, procedures, and guidelines that auditors are required to abide by with the aim of attaining the best results in order to give the impartial technical opinion about the fairness of the financial statements and how they validly represent the results
The hypotheses of the study will be tested based on the calculation the arithmetic mean and the standard deviation (SD) of the questions related to the independent variables and the dependent variable
The study aimed at identifying the impact of using the analytical procedures in reducing the tax audit cost in the three different stages of the audit
Summary
International Standards on Auditing (ISA) represent the rules, procedures, and guidelines that auditors are required to abide by with the aim of attaining the best results in order to give the impartial technical opinion about the fairness of the financial statements and how they validly represent the results. The tax audit aims to verify the fairness of the financial statements submitted within the tax returns using the tax audit methods derived from the Generally Accepted Auditing Standards (GAAS), as well as other rules and standards. The object of the tax audit does not differ very much from the object of the financial audit; which is to express the impartial and the technical opinion about the fairness of the financial statements. Each of the tax auditing stages includes auditing costs such as fees of the chief auditor's assistant team, so tax auditor seek to the methods and techniques that attempt reduce this cost, analytical procedures are one from techniques
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