Analytical Review Procedures in Planning in the Audit: An Application Study.
研究了35名资深会计师在审计规划中如何选择和应用分析性复核程序，发现他们使用了多种程序来识别审计风险领域。
Abstract This paper reports the results of a study designed to investigate how practitioners select and apply analytic review procedures in planning an audit. Thirty-five senior accountants from national, regional, and local accounting firms participated in the study. Each participant evaluated a case using analytical review procedures and prepared a memorandum identifying audit risk areas. The results suggest that practitioners employ a wide range of analytical procedures in planning the audit.