Guide to Audit Data Analytics

Author(s): AICPA
Original Publish Date: Aug 27, 2018
Product Number: EB00744468
Released: Nov 20, 2018
Business Term: Purchase
ISBN: #9781945498657
Publisher: Wiley
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Designed to facilitate the use of audit data analytics (ADAs) in the financial statement audit, this title was developed by leading experts across the profession and academia.  The guide defines audit data analytics as "the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for planning or performing the audit." Simply put, ADAs can be used to perform a variety of procedures to gather audit evidence. Each chapter focuses on an audit area and includes step-by-step guidance illustrating how ADAs can be used throughout the financial statement audit. Suggested considerations for assessing the reliability of data are also included in a separate appendix.

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