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.

　　計(jì)劃分析性復(fù)核的技巧

　　如果恰當(dāng)?shù)剡\(yùn)用分析性復(fù)核，它將是一個(gè)重要、很有幫助和節(jié)約成本的方法。然而，如果計(jì)劃不周，或執(zhí)行不力，那么它將非常耗費(fèi)時(shí)間，得到的結(jié)果也將益處有限。

　　分析性復(fù)核可以是一項(xiàng)威力強(qiáng)大的審計(jì)工具，然而，只有對(duì)客戶(hù)的業(yè)務(wù)情況作了詳細(xì)的了解后，該工具的效力才能發(fā)揮到最大的程度。因此，非常重要的是，這種理解再審計(jì)的計(jì)劃階段就應(yīng)該發(fā)揮到最大，好據(jù)此決定采用何種最適宜的分析性復(fù)核技術(shù)。

　　只有當(dāng)產(chǎn)生的比例和趨勢(shì)都被正確地詮釋和證實(shí)時(shí)，它們才是最有效的。當(dāng)有的解釋看起來(lái)與其他證據(jù)矛盾，或在具體環(huán)境下沒(méi)有意義時(shí)，這些解釋?xiě)?yīng)該引起特別的關(guān)注。我們應(yīng)該保證，不能未經(jīng)評(píng)估和證實(shí)就接受了客戶(hù)的解釋而未能發(fā)現(xiàn)和重視一項(xiàng)重要的審計(jì)問(wèn)題。相應(yīng)地，對(duì)客戶(hù)的解釋要盡可能進(jìn)行重要性分析和恰當(dāng)?shù)膽{證復(fù)核，但這樣做的重要性也不能過(guò)分強(qiáng)調(diào)。

　　如果試圖展開(kāi)了分析性復(fù)核程序，然而不僅效果不好，而且花費(fèi)太高，那么，再事后審計(jì)備忘錄中，一定要對(duì)這種狀況做記錄。同樣地，我們也應(yīng)記錄下我們認(rèn)為會(huì)改善審計(jì)工作效果和有效性的潛在的分析性復(fù)核技巧。在未來(lái)，這些都會(huì)幫助我們?cè)O(shè)計(jì)出最好的復(fù)核技巧來(lái)。

　　分析性復(fù)核的有效性在一定的程度上依賴(lài)于有關(guān)的數(shù)據(jù)是否是“可管理的”?？晒芾淼臄?shù)據(jù)的概念完全是主觀的，不可能給出一個(gè)明確的解釋。例如，一家一年售出二十臺(tái)微電腦的公司可能具有可管理的貨幣資金數(shù)據(jù)。然而，一家分散的，賣(mài)小百貨的公司的資金數(shù)據(jù)雖然可能還小一些，卻不太好掌握，因此也就難于管理一些。相似地，對(duì)于只有一個(gè)營(yíng)業(yè)地點(diǎn)的公司來(lái)說(shuō)，比起有三十個(gè)營(yíng)業(yè)地點(diǎn)，房租交付日期因此不同的公司，其損益賬戶(hù)中房租費(fèi)用的分析性復(fù)核就有效多了。

　　在運(yùn)用分析性復(fù)核的過(guò)程中，當(dāng)分析在可行的最詳細(xì)的層面上展開(kāi)時(shí)，得到的結(jié)果也往往是最有用和最有效的（那就是說(shuō)，分析月帳戶(hù)，或至少在季度的基礎(chǔ)上做分析；以生產(chǎn)線來(lái)分析銷(xiāo)售等等）。然而，我們必須注意不要讓自己迷失在具體事務(wù)中。同樣地，對(duì)合并的會(huì)計(jì)報(bào)表運(yùn)用分析性復(fù)核，就不如對(duì)單個(gè)分支或部門(mén)運(yùn)用同樣的程序來(lái)得有效。事實(shí)上，再有的情況下，它還可能造成誤導(dǎo)的結(jié)果。例如，擁有一個(gè)車(chē)庫(kù)和一家紡織廠的公司，只有分析其合并會(huì)計(jì)報(bào)表就分析不透徹。