The Use of Analytical Procedures in Review and Audit Engagements.
研究了注册会计师在审计和审阅业务中应用分析性程序的情况，发现多数程序适用且广泛使用，但需复杂数学或额外数据生成的方法很少被采用。
Abstract Authoritative auditing and accounting pronouncements, despite discussion of analytical review procedures (ARPs), provide scant direction regarding the nature, timing, and extent to which ARPs should be applied in audits and reviews of financial statements. This paper describes the results of a study on the applicability and usage of many ARPs by CPAs in both types of engagements. We found that (1) auditors apply specific ARPs to a similar extent regardless of the type of engagement, (2) several ARPs are applicable in most practice settings and are applied extensively, and (3) procedures requiring extensive mathematical techniques or additional data generation rarely are employed.