A Note on the Practice of Analytical Review.
通过对127名审计人员的调查，发现多数人在分析性复核中使用判断性程序（如数据扫描和比率分析），而量化方法（如回归分析）使用较少，且使用者多为经验不足的审计人员。
Abstract The auditor's analytical review has recently been the focus of numerous articles and discussions, yet little knowledge is available on the practice of analytical reviews. This study reports the results of a survey administered to 127 auditors from a large metropolitan area. The purpose of the survey was to obtain some insight about auditors' experience with analytical reviews. The findings indicated that a large percentage of auditors used judgmental procedures such as scanning the data and standard ratio analysis in analytical reviews. The more quantitative procedures (e.g., regression analysis and time series modeling) were used by a small percentage of auditors, and those who had used them tended to be the least experienced auditors. The findings also support prior research indicating the significance of analytical reviews in detecting financial statement errors. Finally, a number of implications for both practice and research are discussed.