The x-11 Model: A New Analytical Review Technique for the Auditor.
介绍X-11模型作为审计分析性复核的新技术，能统计分解客户数据为多个具有经济含义的成分，比现有时间序列模型更有效高效。
Abstract The purpose of this descriptive paper is to introduce the Census X-11 Model as a new analytical review technique. Based upon the criteria of effectiveness and efficiency, the X11 Model is an improvement over the extant time-series model for the analytical review process. The X-11 Model will allow auditors to statistically decompose clients' data into several components, each of which possesses an underlying economic interpretation applicable to the analytical review process. This paper discusses these various components and illustrates the types of analyses that can be performed with the X-11 Procedure in an analytical review setting.