Analytical Review


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Analytical Review

Any process by which a person or company looks at an account or financial statement and attempts to identify any irregularities. This may involve comparing financial and non-financial information. An analytical review is less thorough than an audit. In general, an analytical review can lead to an audit if odd information is found. A CPA often leads an analytical review.
References in periodicals archive ?
The extent to which this broader information base may affect expectations and/or analytical review procedure evaluation is quite difficult to assess in an experimental context.
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.
Additional analytical reviews of revenue during planning will also be necessary, as well as the new presumption that revenue recognition should be considered a fraud risk in all financial statement audit engagements.
Some envision utilizing the data revealed by the analytical review to demonstrate to voters that secession is not in their best interest; many cityhood advocates believe that the information will provide a compelling argument in favor of the city break-up.
1) Preparation of the analytical review (report) of internationallegal and regulatory framework in the sphere of financial consumerprotection in banking and microfinance, including:
Spreadsheet owners should perform an analytical review when developing the spreadsheets by validating the inputs and using checksums to ensure spreadsheet output accuracy.
com Traffic Trends Report is an analytical review of millions of consumer behaviors and interest indicators on NADAguides.
You do not issue your review report for a significant period of time after obtaining a management representation letter upon completion of inquiry and analytical review procedures.
An investigation of auditor judgment in analytical review.
An analytical review of the market includes a description of basic parameters of, and trends in, Russia's food retail sector, strategies and business models adopted by major companies, as well as development forecasts for retail chains and the market as a whole to 2015.
The report shall consist of an executive summary for each fund and an analytical review of the investment portfolio, including both return and risk.
No other reactor design has received such scrutiny before or has gone through such thorough analytical review by the NRC and the Advisory Committee on Reactor Safeguards (ACRS), as well as highly respected independent experts and university scholars.
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