ext_27571 ([identity profile] philmophlegm.livejournal.com) wrote in [personal profile] philmophlegm 2016-09-14 08:05 am (UTC)

Yes, that term is also used. Although when I worked at a certain four letter Big 4 firm in Audit Support, we discouraged people from calling it that because of the potential confusion with "substantive analytical procedures". At my previous "Top 11" firm, we used "analytical review" to describe both, which was a bit sloppy to be honest.

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