Analytical review

Analytical review is carried out at the planning stage to identify trends and areas of risk or possible misstatement. A further assessment may be made at the end of the job after adjustments have been made if required:


  • Amounts are compared on difference and percentage basis, or ratio or gross percentage depending on analysis
  • Analytical review pages pull in figures from the trial balance data - current, prior, difference and percentage columns automatically
  • In the case of trading analysis or ratio analysis specific account lines or subtotals are selected from the trial balance as required
  • Comments, key issues, journals, management letter points, review notes, attachments and follow ups may be added to any item in the analytical review tables: AA1.png
  • Analytical review pages may be shared with client for comment (see sharing)
  • May create more than one version of a some pages - say trading a/c division 1 and trading a/c division 2 - edit pages to rename as required (respawning pages)
  • Preliminary analytical review (C section) uses draft column of trial balance
  • Final analytical review (X section) uses final (adjusted) column of trial balance


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