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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › anaytical review
is analytical review and analytical procedure the same thing ??
yes
Is analytical procedure only compulsory for preliminary and final review?
or
Is it compulsory for all three stage ?
It’s not compulsory – not in the true sense of the word. However, it is arguably the auditors strongest weapon. I always tell my students that analytical procedures are applicable throughout the audit – from planning to review – and I think it would be a brave auditor who failed to apply analytical procedures to an audit
