Analytical Procedures: A Defensive Necessity.
基于法院判决和美国证券交易委员会行动，论证审计中强制使用分析程序的必要性，指出其有助于发现收入虚增、虚假销售等财务错报，对审计师和监管者具有参考价值。
Abstract Analytical procedures, recommended for audits by the Auditing Standards Board in 1978, are mandated by the Exposure Draft issued February 14, 1987. A review of court decisions and U.S. Securities and Exchange Commission actions leads the authors to strongly support the mandating of analytical procedures in audit programs. Constructive use of such procedures should lead to detecting unusual relationships in the data and/or significant changes in such relationships. Then other substantive audit procedures can be adopted to enhance the likelihood of detecting materially misleading financial information. Case evidence reviewed supports the position that using analytical procedures in audit programs would aid in detecting: revenue overstatements, fictitious sales and receivables, inadequate allowances for doubtful accounts, inventory overstatements, unrecorded liabilities for purchases, and commission expense underaccruals.