Planning analytical review techniques

　　Analytical review is an important， helpful and cost-effective approach if applied sensibly. However， if poorly planned or executed it can be excessively time consuming and produce results which have only a limited benefit.

　　Analytical review can be a very powerful audit technique but can only be used to its fullest extent if there is a thorough understanding of the client‘s business. It is therefore essential that this understanding be used to the full at the planning stage of the audit in order to determine the most appropriate analytical review techniques.

　　It is only effective if the ratios and trends which are produced are properly interpreted and substantiated. Particular attention should be paid to explanations that appear contra-dictory to other evidence， or which do not seem to make sense in the light of surrounding circumstances. We should ensure that we do not fail to identify and take account of significant audit problems by accepting client explanations without evaluation or verification. Accordingly， the importance of subjecting client explanating to critical analysis and appropriate documentation review， where available can‘t be over-emphasised.

　　If an attempt to carry out an analytical review procedure is either ineffective or not cost-efficient this must be recorded on our post audit memorandum. We should similarly record potential analytical review techniques which we consider would improve the efficiency and effectiveness of the audit work. This will assist in the design of the most appropriate review techniques in future years.

　　The effectiveness of analytical review will depend to some extent on whether the figures involved are “manageable”。 The concept of manageable figures is subjective， and it is not possible to lay down guidelines. For example a company selling twenty mini-computers in a year may have manageable monetary figures. However， they may be much bigger accounts than for a diverse company selling small value products， where the substance of the figures is not so easily comprehensible， and therefore not so manageable. Similarly， for a company occupying one location， analytical review of the rent expense in the profit and loss account will be considerably more effective than for a company with thirty locations and varying rent review dates.

　　In performing analytical review procedures the most useful and valid results are usually obtained when the analysis is performed at the most detailed level practicable （i.e. analysis of accounts on a monthly， or at least quarterly basis； analyses of sales by product line， etc.）。 however， we must be careful not to get lost in a maze of detail. Similarly， applying analytical review procedures to consolidated financial statements may not be as effective or efficient as applying the same procedures to individual subsidiaries or divisions. In fact in some instances it might give rise to misleading results. For example， a company that owns a garage and a textile factory cannot be analysed solely on its consolidated financial statements.

　　计划分析性复核的技巧

　　如果恰当地运用分析性复核，它将是一个重要、很有帮助和节约成本的方法。然而，如果计划不周，或执行不力，那么它将非常耗费时间，得到的结果也将益处有限。

　　分析性复核可以是一项威力强大的审计工具，然而，只有对客户的业务情况作了详细的了解后，该工具的效力才能发挥到最大的程度。因此，非常重要的是，这种理解再审计的计划阶段就应该发挥到最大，好据此决定采用何种最适宜的分析性复核技术。

　　只有当产生的比例和趋势都被正确地诠释和证实时，它们才是最有效的。当有的解释看起来与其他证据矛盾，或在具体环境下没有意义时，这些解释应该引起特别的关注。我们应该保证，不能未经评估和证实就接受了客户的解释而未能发现和重视一项重要的审计问题。相应地，对客户的解释要尽可能进行重要性分析和恰当的凭证复核，但这样做的重要性也不能过分强调。

　　如果试图展开了分析性复核程序，然而不仅效果不好，而且花费太高，那么，再事后审计备忘录中，一定要对这种状况做记录。同样地，我们也应记录下我们认为会改善审计工作效果和有效性的潜在的分析性复核技巧。在未来，这些都会帮助我们设计出最好的复核技巧来。

　　分析性复核的有效性在一定的程度上依赖于有关的数据是否是“可管理的”。可管理的数据的概念完全是主观的，不可能给出一个明确的解释。例如，一家一年售出二十台微电脑的公司可能具有可管理的货币资金数据。然而，一家分散的，卖小百货的公司的资金数据虽然可能还小一些，却不太好掌握，因此也就难于管理一些。相似地，对于只有一个营业地点的公司来说，比起有三十个营业地点，房租交付日期因此不同的公司，其损益账户中房租费用的分析性复核就有效多了。

　　在运用分析性复核的过程中，当分析在可行的最详细的层面上展开时，得到的结果也往往是最有用和最有效的（那就是说，分析月帐户，或至少在季度的基础上做分析；以生产线来分析销售等等）。然而，我们必须注意不要让自己迷失在具体事务中。同样地，对合并的会计报表运用分析性复核，就不如对单个分支或部门运用同样的程序来得有效。事实上，再有的情况下，它还可能造成误导的结果。例如，拥有一个车库和一家纺织厂的公司，只有分析其合并会计报表就分析不透彻。