The Effectiveness of Nonstatistical Analytical Review Procedures Used as Substantive Audit Tests.
研究了非统计分析性复核程序结合美元单位抽样在审计账户细节测试中的效果，发现能提高审计效率，但不应完全依赖。
Abstract The purpose of this paper is to assess the effectiveness of nonstatistical analytical review procedures used in combination with partitioned dollar unit sampling for tests of account details. Twelve analytical review procedures based on ratio and trend models were applied to four sets of simulated accounting data which were seeded with different patterns of known over- statement errors. Audit sample sizes for dollar unit sampling and achieved audit detection risk were then computed based on the outcomes of the analytical review. The major findings of this study are: (1) nonstatistical analytical review combined with a dollar unit sampling strategy can in- crease audit effectiveness relative to an audit strategy that does not use analytical review; (2) using monthly account information in analytical review is more effective than using annual balances alone, as long as the accounting system is minimally reliable; and (3) analytical review procedures should not be relied on entirely to satisfy audit objectives.