Guide To Audit Data Analytics And Audit Guide

Author : AICPA
Publisher : John Wiley & Sons
Page : 160 pages
File Size : 43,9 Mb
Release : 2018-02-21
Category : Business & Economics
ISBN : 9781945498640

Get Book

Guide to Audit Data Analytics by AICPA Pdf

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.

Author : AICPA
Publisher : Wiley
Page : 128 pages
File Size : 49,6 Mb
Release : 2018-01-09
Category : Business & Economics
ISBN : 1119504082

Get Book

Guide to Audit Data Analytics and Audit Guide by AICPA Pdf

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.

Author : AICPA
Publisher : John Wiley & Sons
Page : 80 pages
File Size : 54,7 Mb
Release : 2016-11-30
Category : Business & Economics
ISBN : 9781937350598

Get Book

Audit Guide by AICPA Pdf

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.

Author : AICPA
Publisher : Wiley
Page : 96 pages
File Size : 54,9 Mb
Release : 2018
Category : Auditing, Analytical review
ISBN : 1945498889

Get Book

Audit Guide by AICPA Pdf

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.

Author : AICPA
Publisher : Wiley
Page : 0 pages
File Size : 54,5 Mb
Release : 2016-11-30
Category : Business & Economics
ISBN : 1937350592

Get Book

Audit Guide by AICPA Pdf

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.

Author : AICPA
Publisher : John Wiley & Sons
Page : 122 pages
File Size : 55,7 Mb
Release : 2018-08-27
Category : Business & Economics
ISBN : 9781945498657

Get Book

Guide to Audit Data Analytics by AICPA Pdf

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.

Author : Raymond N. Johnson,Laura Davis Wiley,Robyn Moroney,Fiona Campbell,Jane Hamilton
Publisher : John Wiley & Sons
Page : 738 pages
File Size : 52,5 Mb
Release : 2019-04-16
Category : Business & Economics
ISBN : 9781119401742

Get Book

Auditing by Raymond N. Johnson,Laura Davis Wiley,Robyn Moroney,Fiona Campbell,Jane Hamilton Pdf

The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today's workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.

Author : Donald A. Dickie
Publisher : Unknown
Page : 128 pages
File Size : 47,6 Mb
Release : 2019-08-29
Category : Electronic
ISBN : 1634540611

Get Book

Data Analysis and Sampling Simplified by Donald A. Dickie Pdf

This book is about how to reduce large data sets down to the critical few high-risk subsets.

Author : Anonim
Publisher : John Wiley & Sons
Page : 498 pages
File Size : 51,5 Mb
Release : 2023
Category : Accounting
ISBN : 9781394155606

Get Book

Wiley CPA Exam Review Study Guide 2023 by Anonim Pdf

The Wiley CPA Study Guides four-volume set, fully updated for the 2022 CPA exam, reviews all four parts of the exam and provides the detailed information candidates need to master or reinforce tough topic areas. Content is organized into Bite-Sized Lessons that map perfectly to the Wiley CPA online course. The books are designed to supplement the online course but may also be used as a stand-alone study tool.

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 54,7 Mb
Release : 2012
Category : Auditing, Analytical review
ISBN : 1119449510

Get Book

Analytical Procedures by Anonim Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 208 pages
File Size : 41,7 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781945498565

Get Book

Audit Guide by AICPA Pdf

Considered the industry-standard resource and updated as of March 1, 2014, the Audit Sampling Guide summarizes applicable requirements and practices, and delivers “how-to” advice to help auditors apply nonstatistical and statistical sampling. The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. New in 2014, a detailed case study of the application of classical variables sampling with the use of software has been included as an appendix. The appendices also include sampling tables and similar tools, as well as other sampling considerations. Packed with information on sampling requirements and sampling methods, this Guide is an indispensable resource.

Author : AICPA
Publisher : John Wiley & Sons
Page : 64 pages
File Size : 50,6 Mb
Release : 2019-05-08
Category : Business & Economics
ISBN : 9781119630852

Get Book

Audit Risk Alert by AICPA Pdf

The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2018-09, Codification Improvements FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework–Changes to the Disclosure Requirements for Fair Value Measurement

Author : AICPA
Publisher : John Wiley & Sons
Page : 800 pages
File Size : 42,7 Mb
Release : 2020-09-16
Category : Business & Economics
ISBN : 9781950688487

Get Book

Audit and Accounting Manual by AICPA Pdf

This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In one handy resource, you'll find applicable requirements and how-to advice. This edition includes updates for the issuance of SAS No. 133, Auditor Involvement with Exempt Offering Documents. Update boxes have been added for SAS No. 134, 137, 138 and 139. You’ll find illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms.

Author : AICPA
Publisher : John Wiley & Sons
Page : 704 pages
File Size : 44,5 Mb
Release : 2019-08-09
Category : Business & Economics
ISBN : 9781119663454

Get Book

Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019 by AICPA Pdf

This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms Key Features include: Comprehensive and step-by-step guidance on the performance of an audit Numerous alerts that address the current-year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit

Author : Haslinda Hassan,Raja Haslinda Raja Mohd Ali,Nurulhuda Ghazali
Publisher : UUM Press
Page : 92 pages
File Size : 42,9 Mb
Release : 2020-01-01
Category : Computers
ISBN : 9789672363446

Get Book

Audit Command Language (ACL) Analytics: A Practical Guide for Beginners (UUM Press) by Haslinda Hassan,Raja Haslinda Raja Mohd Ali,Nurulhuda Ghazali Pdf

Tired of performing an audit manually? This module provides a useful step-by-step approach to perform an audit using ACL. Easy to understand and follow. No such module in the market so far. This module is designed to assist users on how to use ACL as a powerful tool to audit. The module is divided into 8 Chapters. Chapter 1 introduces audit and information technology (IT) audit, audit assertions, audit procedures, and the relationship between audit assertions and audit procedures. Chapter 2 explains ACL in the audit, describing in brief its advantages and disadvantages. Chapter 3 assists users with using ACL. In this chapter, users will learn how to install ACL (version 9), and get familiar with the ACL menus and user interfaces. This module uses a step-by-step approach to guide users from creating a new project from ACL to viewing and modifying the table in ACL. Chapter 4 elaborates how to use ACL commands for data integrity verification. For this purpose, users will learn how to count records, total numeric fields or expression, and check for validity errors. Chapter 5 shows users how to analyse their data using the ACL command. The analyse include statistics, stratify, classify, examine the sequence, check for gaps, check for duplicates, ageing, and summarise commands. The remaining chapters cover three main accounting information systems (AIS) cycles, namely, sales and cash receipts (Chapter 6), purchase and cash payments (Chapter 7), and human resource (Chapter 8). For each cycle, cases are given for better assimilation.