What does this research mean for the field?

CPAs apply specific analytical review procedures to a similar extent in both audit and review engagements, heavily favoring widely applicable procedures over those requiring complex mathematical techniques or additional data generation. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

This research investigates the application and usage of analytical review procedures by CPAs in audits and review engagements.

June 15, 2026Auditing A Journal of Practice & Theory

The Use of Analytical Procedures in Review and Audit Engagements.

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Authors

FDFrank P. DarocaLoyola Marymount University WHWilliam W. HolderUniversity of Southern California

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Implication

Analytical review procedures are applied in audits and reviews of financial statements, suggesting common practices.

Key Points

This research investigates the application and usage of analytical review procedures by CPAs in audits and review engagements.
Descriptive analysis of the applicability of analytical review procedures used in various engagements by CPAs.
Comparison of the extent of ARP application in different audit and review settings.
Auditors apply specific ARPs similarly in both audit and review engagements.
Many ARPs are relevant and widely used in practice.
Complex procedures requiring extensive math or extra data generation are infrequently used.

Cite This Study

Daroca et al. (1985) studied this question.

synapsesocial.com/papers/6a2f9718a1cfeec4908282f3 https://doi.org/10.2308/ajpt-4683822

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The Use of Analytical Procedures in Review and Audit Engagements.

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Key Points

Cite This Study

The Use of Analytical Procedures in Review and Audit Engagements.

Discussion

Member takes

Implication

Key Points

Cite This Study

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