analytical review
[/ˌænəˈlɪtɪkəl rɪˈvjuː/]
nounpl: analytical reviews
revisão analítica
1. A systematic examination and evaluation of data, information, or performance using analytical methods to identify patterns, trends, and anomalies
The auditor conducted an analytical review of the company's financial statements to detect irregularities.
O auditor conduziu uma revisão analítica das demonstrações financeiras da empresa para detectar irregularidades.
2. In auditing, a substantive procedure that evaluates financial information by studying plausible relationships among data
Analytical review procedures help auditors assess the reasonableness of account balances.
Os procedimentos de revisão analítica ajudam os auditores a avaliar a razoabilidade dos saldos das contas.
3. A detailed critical examination of a subject, work, or theory to understand its structure and components
The researcher performed an analytical review of all published studies on climate change.
A pesquisadora realizou uma revisão analítica de todos os estudos publicados sobre mudanças climáticas.
This is a technical term primarily used in auditing, accounting, and research contexts in both Brazil and the USA. In Brazilian corporate environments, 'revisão analítica' is standard professional terminology required by auditing standards (NBC TA - Normas Brasileiras de Contabilidade). It reflects international auditing practices and is essential in financial compliance and quality assurance procedures.
Related Idioms & Phrases
subject to analytical review
conduct an analytical review
undergo analytical review
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