Analytical Review

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Definition: Analytical Review

Analytical Review

Quick Summary of Analytical Review

Analytical review is an auditing procedure that uses ratios to determine whether any significant changes have taken place.

Video Guide For Analytical Review

What is the dictionary definition of Analytical Review?

Dictionary Definition

An analytical review is an auditing test used to gather evidence of the validity, completeness and accuracy of financial statements and accounting records.

Full Definition of Analytical Review

An analytical review is a kind of substantive test which can be used in the planning of or undertaking of an audit and is used by auditors to assess the reasonableness of account balances.

An Analytical review works by comparing data, figures, financial and non-financial data, either externally or internally to determine whether said data and figures are reasonable.

The procedure used may vary, it could simply be a comparison of data, for example comparing the amount held in a current account with that held in the same current account last year. Or it could be a more sophisticated procedure which uses computer auditing software as well as advanced statistical procedures, for example, using multiple regression analysis.

A CPA does this by comparing changes in account balances over time, as well as by comparing related accounts.

Synonyms For Analytical Review

analytical survey
analytical testing
analytical examination
analytical study
analytical summary

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Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Analytical Review. Payroll & Accounting Heaven Ltd.
October 04, 2022
Chicago Manual of Style (CMS):
Analytical Review. Payroll & Accounting Heaven Ltd. (accessed: October 04, 2022).
American Psychological Association (APA):
Analytical Review. Retrieved October 04, 2022
, from website:

Definition Sources

Definitions for Analytical Review are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 22nd November, 2021 | 0 Views.