analytical review

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  • noun

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an auditing procedure based on ratios among accounts and tries to identify significant changes

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For low risk accounts, CPAs should perform an analytical review of the account balance to ensure it is within reasonable limits that would provide adequate evidence upon which to base a conclusion that the account does contain a significant or material misstatement.
* Ensure a timely analytical review of the account balances of all low-risk accounts to ensure they provide adequate evidence upon which to base a conclusion that the accounts contain a significant or material misstatement.
From setting up clients, gathering information, and performing analytical reviews, to creating finished presentations for your clients, GoSystem Audit is one of the most powerful systems available.
The Financial Market Surveillance and Regulation Service has set up a working group to regularly sutdy situation at the world financial markets and timely respond to possible financial theats and risks for the sake of stability of domestic non-banking market.The working group will propose its recommendations on prevention of financial crises, publish analytical reviews and post statements concerning the current state of the world financial markets and publish them in media.
Business analytics software, however, can play a significant role in the audit engagement when it is used to assist the auditor in performing the preliminary analytical reviews in the risk-assessment process.
The risk-assessment standards require that auditors perform risk-assessment procedures during planning, such as a preliminary analytical review and obtaining an understanding of the entity and its internal controls.
There is cost-effective method of compensating for the lack of paperwork control: More extensive analytical reviews on the relationships between production throughput, total cycle time, sales volume, and manufacturing costs will provide evidence regarding the appropriateness of the transactions and account balances.
More reliance on analytical reviews. Auditors can rely on analytical reviews and efficiency measures used by the system when production documentation is not complete.
Performing analytical reviews, workpaper reviews, or independent reviews requires an up-to-date knowledge of accounting and auditing pronouncements.
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