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  • 2011-11-3Is Analytical Review a Good Audit Technique
  • Analytical review means that an auditor analyzes the important ratios or tendency of the audited company including the irregular variations of these ratios or tendency and the differences between the relevant messages and the expected amounts. It is a kind of basic audit method and an important procedure that should be utilized by auditors to collect audited evidences to form audit opinions (Andrews, Stuart, 2000).[阅读全文]
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