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 ?
For example, a reviewer in The Analytical Review says of Burke's Reflections on the Revolution in France that it has "a want of connexion" (50).
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.
Further change since the 1980s reflects the use of risk assessment, materiality, and analytical review and may be ascribed to the growing commercial pressures on auditors.
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.
In many SMEs the "continuous" auditing is based on the traditional analytical review.
The historical and analytical review of hagiography makes available much information about the saints, beatas, and other religious, biblical, and historical figures important to hagiographic texts, namely: Catherine of Siena, Gregorio Lopez, Luis de Granada, Teresa of Avila, Mariana de Jesus of Quito, Ines de Velasco, Ines de Ubitarte, Mary Magdalen, Eve, Phillip IV, Mariana of Austria, the young Carlos II, and the character of the "mujer varonil.
Rachel Huxley's chapter on birthweight and adult hypertension is the best analytical review of epidemiological data that I have yet seen.
The software combines the proprietary PlasmaLab software for the X Series ICP-MS with the Metals Analytical Review and Reporting System (MARRS) from EISC to provide comprehensive reporting and electronic data deliverables for EPA methods.
Perhaps your firm has a corporate services function that can be engaged to perform an analytical review of space utilization and associated efficiencies throughout your client's portfolio.
Often-neglected material written by Wollstonecraft for The Analytical Review is considered and Bahar assesses some of her attitudes as reactions to Adam Smith's Theory of Moral Sentiment.
The second task, labeled the intuitive task, required auditors to perform an analytical review of pre-report financials.
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