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The study aims to explore how accountants choose and implement analytical review procedures during audit planning.

Analytical Review Procedures in Planning in the Audit: An Application Study.

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The study aims to explore how accountants choose and implement analytical review procedures during audit planning.
Evaluated cases using analytical review procedures.
Senior accountants from different accounting firms participated in the evaluation.
Prepared memoranda identifying audit risk areas.
Practitioners employed a diverse range of analytical procedures.
Identified various audit risk areas through their evaluations.

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This analytical review investigates audit planning practices among senior accountants, highlighting varied procedures used to assess audit risks.

William W. Holder (1983) studied this question.

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This analytical review investigates audit planning practices among senior accountants, highlighting varied procedures used to assess audit risks.