“analytical procedures”的概念、定义、翻译、参考文献-科学参考

单词	analytical procedures
释义	analytical procedures Encyclopedia 管理学控制测试释 analytical procedures分析程序注册会计师通过分析不同财务数据之间以及财务数据与非财务数据之间的内在关系，对财务信息做出评价。还包括在必要时对识别出的、与其他相关信息不一致或与预期值差异重大的波动或关系进行调查。
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