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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Analytical review and analytical procedure
Hi,
May i know what is the difference between those analytical review and analytical procedure ?
The correct technical term is “analytical procedures” which replaced the term “analytical review” many years ago in the auditing standards. However, the latter term was used for such a long time that it is still used. I think it’s better to use the word procedures as the better descriptor.
