Final answer:
Analytical Symptoms, which refer to financial statement irregularities requiring investigation, such as last-minute revenue adjustments and unsupported balance sheet amounts.
Step-by-step explanation:
Analytical symptoms
In the context of accounting and finance, analytical symptoms refer to irregularities or inconsistencies found through analysis of financial statements. Last-minute revenue adjustments, unsupported balance sheet amounts, and improperly recorded revenues are characteristic of analytical symptoms because they suggest discrepancies that require further investigation and analysis to uncover potential errors or fraud.
These symptoms are red flags that analysts and auditors look for when reviewing a company's financial statements. Unlike the signs of a medical condition that are observable and measurable, analytical symptoms in accounting are identified through examining relationships and trends in the financial data.