Guide to Audit Data Analytics

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Release : 2018-02-21
Genre : Business & Economics
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Book Rating : 641/5 ( reviews)

Guide to Audit Data Analytics - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Guide to Audit Data Analytics write by AICPA. This book was released on 2018-02-21. Guide to Audit Data Analytics available in PDF, EPUB and Kindle. 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.

Guide to Audit Data Analytics and Audit Guide

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Release : 2018-01-09
Genre : Business & Economics
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Book Rating : 085/5 ( reviews)

Guide to Audit Data Analytics and Audit Guide - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Guide to Audit Data Analytics and Audit Guide write by AICPA. This book was released on 2018-01-09. Guide to Audit Data Analytics and Audit Guide available in PDF, EPUB and Kindle. This is a two-volume set. Guide to Data Analytics: 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. Analytical Procedures 2017: Updated as of October 1, 2017, This book includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices and delivers how-to advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis, reasonableness testing, and regression analysis. The remaining appendixes include examples of financial ratios and a comparison of the key provisions of the risk assessment standards.

Audit Guide

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Release : 2016-11-30
Genre : Business & Economics
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Book Rating : 592/5 ( reviews)

Audit Guide - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Audit Guide write by AICPA. This book was released on 2016-11-30. Audit Guide available in PDF, EPUB and Kindle. AICPA Audit Guides are developed and updated to provide guidance and tools for practitioners as they perform audit engagements. The AICPA Audit Guide Analytical Procedures, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers "how-to" advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis, reasonableness testing, and regression analysis. The appendices include a variety of examples of financial ratios and a comparison of the key provisions of the Risk Assessment Standards. This AICPA Audit Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this year’s edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards’ effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits). Auditors should continue to use the previous edition of this guide (2008 edition) until the clarified auditing standards become effective for the auditors’ engagements.

Audit Guide

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Author :
Release : 2018
Genre : Auditing, Analytical review
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Book Rating : 886/5 ( reviews)

Audit Guide - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Audit Guide write by AICPA. This book was released on 2018. Audit Guide available in PDF, EPUB and Kindle. Updated as of October 1, 2017, This bookincludes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices and delivers how-to advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis, reasonableness testing, and regression analysis. The remaining appendixes include examples of financial ratios and a comparison of the key provisions of the risk assessment standards.

AICPA Guide to Audit Data Analytics

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Release : 2018-04
Genre :
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Book Rating : 760/5 ( reviews)

AICPA Guide to Audit Data Analytics - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook AICPA Guide to Audit Data Analytics write by Gregory Shields. This book was released on 2018-04. AICPA Guide to Audit Data Analytics available in PDF, EPUB and Kindle.