分析程序是指通过研究不同财务数据之间以及财务数据与非财务数据之间的内在关系,对财务信息作出评价(《中国注册会计师审计准则第1313号——分析程序》)。在现代风险导向审计模式下,分析程序至关重要,但因操作难度大而难以发挥其应有的作用。本文从数据来源的角度阐释如何运用分析程序识别实务中的舞弊或错报。一、微观企业数据(一)招股说明书、财务报表及附注、公告及其他公开资料最经典的成功案例便是刘姝威在《蓝田之谜》中所说,其 Analytical procedures refer to the evaluation of financial information by studying the interrelationships between different financial data and between financial data and non-financial data (“China Auditing Standards for Certified Public Accountants No. 1313 - Procedures for Analysis”). In the modern risk-based audit mode, the analysis process is crucial, but it is difficult to play its due role due to the difficulty of the operation. This article explains how to use analytics to identify fraud or misrepresentation in practice from a data source perspective. First, the micro-enterprise data (a) Prospectus, financial statements and notes, announcements and other public information is the most classic success stories of Liu Shuwei in “Lantian riddle” said that its