LEADER 03542nam 2200505 450 001 9910484038003321 005 20210317170551.0 010 $a3-030-49091-2 024 7 $a10.1007/978-3-030-49091-1 035 $a(CKB)4100000011585958 035 $a(DE-He213)978-3-030-49091-1 035 $a(MiAaPQ)EBC6403725 035 $a(PPN)252507789 035 $a(EXLCZ)994100000011585958 100 $a20210317d2020 uy 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAudit analytics $edata science for the accounting profession /$fJ. Christopher Westland 205 $a1st ed. 2020. 210 1$aCham, Switzerland :$cSpringer,$d[2020] 210 4$dİ2020 215 $a1 online resource (XIV, 344 p. 10 illus.) 225 1 $aUse R! 311 $a3-030-49090-4 327 $a1. Fundamentals of Auditing Financial Statements -- 2. Foundations of Audit Analytics -- 3. Analysis of Accounting Transactions -- 4. Risk Assessment and Planning -- 5. Analytical Review: Technical Analysis -- 6. Analytical Review: Intelligence Scanning -- 7. Design of Audit Programs -- 8. Interim Compliance Tests -- 9. Substantive Tests -- 10. Sarbanes-Oxley Engagements -- 11. Blockchains, Cybercrime and Forensics -- 12. Special Engagements: Forecasts and Valuation -- 13. Simulated Transactions for Auditing Service Organizations. 330 $aToday, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm?s data?particularly in the case of finance, software, insurance and biotech firms? comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more. 410 0$aUse R! 606 $aAuditing$xData processing 606 $aAccounting 606 $aBookkeeping 615 0$aAuditing$xData processing. 615 0$aAccounting. 615 0$aBookkeeping. 676 $a657.450285 700 $aWestland$b J. Christopher$0721022 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910484038003321 996 $aAudit analytics$91933718 997 $aUNINA