Abstract This paper reports the results of a study designed to investigate how practitioners select and apply analytic review procedures in planning an audit. Thirty-five senior accountants from national, regional, and local accounting firms participated in the study. Each participant evaluated a case using analytical review procedures and prepared a memorandum identifying audit risk areas. The results suggest that practitioners employ a wide range of analytical procedures in planning the audit.
William W. Holder (Tue,) studied this question.
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