On Analytical Review

In these years,the public companies fraud scandals are turning up on and on accompany with the stock market, which seriously hamper the development of the security market and economy of China. About so much affectation accounting information fraud,the theories are finding out the deeper reasons to win the theoretical endorsement.At the same time,we also think that the support of technology is the same important when facing to all kinds of financial statements fraud.Governing the financial accounting fraud is the systimatic works.we must not only build up the high layer accounting criterion but also sanity the mechanism of accounting information disclosure.The most important thing is to improve the abilities of the certified public accountants that appreciate the affectation accounting information who are the last valve to undertake the accounting information quality. In fact,through the analysis of many public coporations fraud cases,we can easily find that all the accounting fraud cases can be found out by analytical review procedure, so the status of analytical view is much important in auditing technology and methods. Analytical review run through all the auditing courses,It is a full course method of judging accounting information quality.The reasonable exertion of analytical review can help the certified public accountants draw up an economical and available auditing project between the quality and the cost.Then it is easy to plan auditing work and guide the allocation of auditing resources,so that the auditing work is efficiency and effection. Carrying out analytical review is the full embody that the certified public accountants apply in reasonable professional judgment,which tally with modern financial statements auditing object that request to come out with auditing opinion on the legalization and fair of the financial statements.The auditing opinion of certified public accountants should ensure in reason the users of financial statements to ascertain the reliability degree of the financial statements,but not providing full ensurance.The auditors only attend all the important aspects of the financial statements,which indicate that they fulfill the demand of the criterion.It provide the theoretical gist for the exertion of analytical review. At the same time,modern auditingadopt sampling methods,only applying limited auditing to the part of the being checked object In the sampling auditing,confirming the ensemble of being checked object,confirming the specimen and the reasonable sample quantity,analysising the sample error and evaluating the sample result and infer the ensemble feature are all in need of analysis and judgementSo the applyment of the analytical review is seriously necessory.The applyment of analytical review is important to develop the professional quality and efficiency.The certified public accountants carry out analytical review is help to identify the anomal phenomena,proceedingbalance,propotion and tendency and the skulduggery evidence which can't be found in the particular test.The certified public accountants should apply checking,comparation,validating by logical relation auditing procedure and compare financial information with the last term similary information,the same trade similary information,anticipation result,and build up the anlysis pattern about the inner relation of accounting programmer,and analysis the relationship of the financial and nonfinacial information.So analytical review is importantin auditing.lt is discussed by four part in this term.