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introduction to analytical review Designed for: senior students and audit staff with at least two years' audit and accounts experience. Analytical review is a vital part of any audit assignment in helping reduce costs and ensure that the figures 'make sense'. Analytical review (AR) is central to understanding the client's business and a springboard for providing added-value services. The course covers: The audit and accounts guidelines – Uses and abuses – Using AR to save time and money – Types and timing – Calculation – Planning – Audit and accountancy assurance – Profit and loss – Balance sheet – Reduction of other tests – Investigating unusual items – Review of financial statements. The course is limited to a maximum of 25 delegates.