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 cost and tum -around time of E/L testing depends on the lab, but generally scales with the number of analytical tests requested or required.
SSARS 10 includes a significant new requirement to document significant expectations used in analytical tests. While effective analytical tests cannot be performed without developing expectations for recorded amounts or ratios, the requirement to document the significant expectations is new.
Then, according to this scenario, the chemical evidence of this meeting could then be picked up by a KGB agent, who would wipe the dissident's doorknob, then bring the cloth to a laboratory for analytical tests using chromatography or a mass spectrometer.
Development of better analytical tests, testing methods, and technologies, such as better sensors, will help prevent these capacity constraints that the industry is clearly concerned about.
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