analytical review
- noun
- /ˌænəˈlɪtɪkəl rɪˈvjuː/
- Specialized
:
revisión analítica
- During the audit, the team conducted an analytical review to assess the accuracy of the financial reports.
- analytical review procedures
Examples
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Analytical review has become one of the more important tools for auditors.
Academic text (1999) -
At present, analytical review procedures are mainly focused on financial ratios, which are analyzed cross-sectionally and over time.
Academic text (1999) -
The deployment of COA will lead to a variety of new analytical review issues.
Academic text (1999) -
Research Issue: Develop new analytical review procedures to take full advantage of the capabilities of COA systems.
Academic text (1999) -
In a conventional audit, the scale and scope of analytical review procedures are necessarily limited by the type and amount of data that can be collected by traditional techniques.
Academic text (1999) -
Real-Time Analytical Review Procedures
Academic text (1999) -
Ratios that are calculated in analytical review can be programmed in the COA system.
Academic text (1999) -
The deployment of COA systems provides the opportunity to widen the scope and increase the scale of analytical review procedures dramatically.
Academic text (1999) -
In this section, we describe possible uses of FRAANK that can facilitate making decisions involving financial information, such as investment, financial health, and creditworthiness evaluation; analytical review procedures in auditing, and corporate benchmarking.
Academic text (2005) -
Auditors can use analytical review to uncover inconsistencies in financial statements.
Synonyms
1
3.5
To look at a company's money records to see how well it makes money and stays stable
How Thorough
- Specialized
171
6.1
69
4.4
- Specialized
- Specialized
720
1.0
Surface Forms
Morphology
The meaning — an examination carried out using analytical methods — is directly derivable from combining 'analytical' (using logical reasoning) with 'review' (an examination). This adjective+noun composition follows normal semantic composition and is cross-linguistically transparent, so a B1 learner who knows both constituents will understand the general meaning even if not familiar with auditing specifics.
Etymology
Analytical review comes from the simple idea of looking closely at numbers to find patterns, like a detective comparing photos to spot small changes. The word analytical means 'looking closely' and review means 'to look again', so the term now means a careful check of financial figures to find unusual changes or problems.