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[null,"1.","Record Nr.",null,"UNINA9910525351303321"]
[null,null,"Titolo",null,"Guide to audit data analytics"]
[null,null,"Pubbl/distr/stampa",null,"New York, New York : , : American Institute of Certified Public Accountants, Inc., , [2017]"]
[{"$nulls":4},"2017"]
[null,null,"ISBN",null,"1-945498-65-X"]
[{"$nulls":4},"1-119-49972-0"]
[{"$nulls":4},"1-119-49977-1"]
[null,null,"Descrizione fisica",null,"1 online resource (155 pages)"]
[null,null,"Collana",null,"THEi Wiley ebooks."]
[null,null,"Disciplina",null,"657.450285"]
[null,null,"Soggetti",null,"Auditing - Data processing"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"1 Introduction .01-.56 Objectives of This Guide 01-.02 Structure, Form, and Content of This Guide .03-.11 Considerations Regarding Examples in This Guide and Other Matters .12-.13 Relationship Between ADAs, CAATs, and Analytical Procedures .14-.16 Exercising Professional Judgment and Maintaining Professional Skepticism .17 Considerations in Determining Which ADA to Use to Meet the Objective of the Audit Procedure .18-.19 Using Graphics and Tables (Visualization) .20-.28 Graphics Often Linked With Particular ADAs .24 Matters to Consider Regarding Graphic Design .25-.28 Accessing and Preparing Data for Purposes of an ADA .29-.37 Accessing Data in a Format the Auditor Can Use .31-.33 Maintaining Data Security, Confidentiality, and Integrity .34-.35 Preparing the Data for Use .36-.37 Relevance and Reliability of Data .38-.45 Data Characteristics That May Affect Relevance and Reliability of Data .39 Relevance of Data .40-.41 Reliability of Data .42-.44 Possible Sequence of Procedures Regarding Data Relevance and Reliability .45 Addressing Circumstances in Which an ADA Identifies a Large Number of Items for Further Consideration .46-.47 Documenting the Procedures .48-.56 GAAS Requirements Regarding Documentation .48-.52 Screenshots of Graphics .53 Documenting Process to Address a Large Number of Items Warranting Further Consideration .54-.56 2 Using ADAs in Performing Risk Assessment Procedures and in Procedures to Assist When Forming an Overall Conclusion .01-.29 Matters Covered in This Chapter .01-.03 "]
[{"$nulls":4},"Specific Generally Accepted Auditing Standards Relevant to Use of ADAs in Performing Risk Assessment Procedures .04-.07 Definition of Risk Assessment Procedures .04-.07 Applying Five Basic Steps for an ADA .08-.09 Plan the ADA .10-.12 Determine the Specific Objectives of the ADA (Within the Context of Its Overall Purpose) .10-.12 Consider the Relevance and Reliability of the Data Used .13 Perform the ADA .14-.26 Identifying and Addressing Notable Items .14-.25 Addressing Risks of Material Misstatement for Remaining Population Items .26 Using ADAs in Performing Procedures to Assist When Forming an Overall Conclusion .27-.29 Appendix A Examples of ADAs Used in Performing Risk Assessment Procedures 3 Using ADAs in Performing Substantive Analytical Procedures .01-.63 Matters Covered in This Chapter .01-.02 Definition of Analytical Procedures .03 Nature and Objectives of Substantive Analytical Procedures .04-.05 Steps an Auditor Might Follow in Planning, Performing, and Evaluating a Substantive Analytical Procedure .06-.11 Auditor's Expectations .08 Precision .09-.10 Level of Assurance .11 Plausibility and Predictability of Relevant Relationships .12-.15 Level of Disaggregation of Data .16-.18 Amount of Acceptable Difference of Recorded Amounts From Expected Values .19-.22 Investigation of a Significant Difference .23-.29 Effectiveness of Method Used to Develop the Auditor's Expectation .30-.62 Trend Analysis .32-.38 Ratio Analysis .39-.45 Non-Statistical Predictive Modeling .46-.54 Regression Analysis .55-.62 Documentation .63 Appendix B Examples of ADAs Used in Performing Substantive Analytical Procedures 4 Using ADAs in Performing Tests of Details .01-.19 Matters Covered in This Chapter .01-.03 Certain GAAS Relevant to the Use of ADAs in Performing Tests of Details .04-.07 Nature and Extent of Substantive Procedures .04-.06 Evaluation of Misstatements .07 Applying Five Basic Steps for an ADA .08-.10 Perform the ADA .11-.19 Identification of Possible Misstatements and Actual Misstatements .11-.19 Appendix C Examples of ADAs Used in Performing Tests of Details Appendix D Matters to Consider Regarding the Reliability of Data."]
[null,null,null,"Sommario/riassunto","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. 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."]