পদ্ধতির তুলনা করুন

	অডিটিং-এ বিশ্লেষণাত্মক পদ্ধতি	জালিয়াতি ঝুঁকি মূল্যায়ন
ক্ষেত্র	হিসাববিজ্ঞান	হিসাববিজ্ঞান
পরিবার	MCDM	MCDM
উদ্ভবের বছর	1983	2002
প্রবর্তক	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
ধরন	Audit procedure methodology	Fraud risk assessment and audit procedure framework
মৌলিক উৎস	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards.
অপর নাম	Analytical Review, Ratio Analysis, Trend Analysis	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
সম্পর্কিত	4	4
সারসংক্ষেপ	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.	Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures.