分析性程序
analytical procedures
財務信息的實質性測試哪些檢查數據作為取證手段之間的關係。這些方法包括：（1）與可比前期的信息財務信息比較; （2）與預期的結果（例如，預測）財務信息比較; （3）應符合基於實體的經驗預測的模式財務信息元素之間的關係研究; （4）行業規範的財務信息進行比較。
Substantive tests of financial information which examine relationships among data as a means of obtaining evidence. Such procedures include: (1) comparison of financial information with information of comparable prior periods; (2) comparison of financial information with anticipated results (e.g., forecasts); (3) study of relationships between elements of financial information that should conform to predictable patterns based on the entity's experience; (4) comparison of financial information with industry norms.