An audit test designed to provide evidence of the completeness, accuracy, and validity of accounting records and financial statements. Analytical review is a type of substantive test that may be used in planning and undertaking an audit. It works by comparing figures and other financial and non-financial data, either internally or with external data, to decide whether they are reasonable. Procedures range from simple comparisons (e.g. comparing current amounts with those of earlier years) to more sophisticated methods using computer audit software and advanced statistical techniques (e.g. multiple regression analysis).