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analytical review

   Also found in: Wikipedia 0.04 sec.
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Noun1.analytical review - an auditing procedure based on ratios among accounts and tries to identify significant changes
limited review, review - (accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data
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For low risk accounts, CPAs should perform an analytical review of the account balance to ensure it is within reasonable limits that would provide adequate evidence upon which to base a conclusion that the account does contain a significant or material misstatement.
Account reconciliation: an underappreciated control: this procedure ... by Vorhies, James Brady / Journal of Accountancy
The first step is an objective, analytical review of the company, its plans, projections, anticipated investments in research, development, capital equipment and marketing.
Do hedge fund activists have you in their sights? You pick up the ... by Shiftan, Andrew / Chief Executive (U.S.)
The time had come to carry out an analytical review of existing policy and practices.
Sixth Committee: legal; Strengthening laws against terrorism and ... by UN Chronicle
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