Applications and Implementation A SIMULATION STUDY OF THE RELATIVE EFFECTIVENESS OF ALTERNATIVE ANALYTICAL REVIEW PROCEDURES*
通过模拟账户余额并植入不同大小的错误，测试了九种非统计和四种回归分析性复核程序，发现回归方法在减少第一类和第二类错误方面更有效。
ABSTRACT This paper evaluates the effectiveness of various analytical review (AR) procedures in detecting material errors in account balances. The study tested nine nonstatistical AR procedures based on common heuristic and ratio analyses and four AR procedures based on regression analysis. Simulated account balances were seeded with various magnitudes of errors and each AR procedure was used to detect the errors. It was found that the regression approaches tended to have fewer Type I and Type II errors than other AR procedures.