analytical auditing

'analytical auditing' can also refer to...


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An analytical approach to an audit that compares figures and other financial and non-financial data, either internally or with external data, to decide whether the picture presented appears to be reasonable. Analytical auditing is used in the initial planning stage of an audit, during the audit, or in its final stages when the tests of details have been completed. See also analytical review.

Subjects: Accounting.

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