Guide to Audit Data Analytics. (Record no. 4691)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05249nam a22004333i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5502947 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724113326.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2018 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119499725 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781945498640 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5502947 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5502947 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11603480 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1051138133 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667.12 .G853 2017 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.45028500000001 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | AICPA. |
| 245 10 - TITLE STATEMENT | |
| Title | Guide to Audit Data Analytics. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (155 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Guide to Audit Data Analytics -- Preface -- Notice to Readers -- Potential Benefits of Increased Use of ADAs -- Recognition -- AICPA.org Website -- Table of Contents -- Chapter 1 Introduction -- Objectives of This Guide -- Structure, Form, and Content of This Guide -- Considerations Regarding Examples in This Guide and Other Matters -- Relationship Between ADAs, CAATs, and Analytical Procedures -- Exercising Professional Judgment and Maintaining Professional Skepticism -- Considerations in Determining Which ADA to Use to Meet the Objective of the Audit Procedure -- Using Graphics and Tables (Visualization) -- Graphics Often Linked With Particular ADAs -- Matters to Consider Regarding Graphic Design -- Accessing and Preparing Data for Purposes of an ADA -- Accessing Data in a Format the Auditor Can Use -- Maintaining Data Security, Confidentiality, and Integrity -- Preparing the Data for Use -- Relevance and Reliability of Data -- Data Characteristics That May Affect Relevance and Reliability of Data -- Relevance of Data -- Reliability of Data -- Possible Sequence of Procedures Regarding Data Relevance and Reliability -- Addressing Circumstances in Which an ADA Identifies a Large Number of Items for Further Consideration -- Documenting the Procedures -- GAAS Requirements Regarding Documentation -- Screenshots of Graphics -- Documenting Process to Address a Large Number of Items Warranting Further Consideration -- Chapter 2 Using ADAs in Performing Risk Assessment Procedures and in Procedures to Assist When Forming an Overall Conclusion -- Matters Covered in This Chapter -- Specific Generally Accepted Auditing Standards Relevant to Use of ADAs in Performing Risk Assessment Procedures -- Definition of Risk Assessment Procedures -- Applying Five Basic Steps for an ADA -- Plan the ADA. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Determine the Specific Objectives of the ADA (Within the Context of Its Overall Purpose) -- Consider the Relevance and Reliability of the Data Used -- Perform the ADA -- Identifying and Addressing Notable Items -- Addressing Risks of Material Misstatement for Remaining Population Items -- Using ADAs in Performing Procedures to Assist When Forming an Overall Conclusion -- Appendix A Examples of ADAs Used in Performing Risk Assessment Procedures -- Chapter 3 Using ADAs in Performing Substantive Analytical Procedures -- Matters Covered in This Chapter -- Definition of Analytical Procedures -- Nature and Objectives of Substantive Analytical Procedures -- Steps an Auditor Might Follow in Planning, Performing, and Evaluating a Substantive Analytical Procedure -- Auditor's Expectations -- Precision -- Level of Assurance -- Plausibility and Predictability of Relevant Relationships -- Level of Disaggregation of Data -- Amount of Acceptable Difference of Recorded Amounts From Expected Values -- Investigation of a Significant Difference -- Effectiveness of Method Used to Develop the Auditor's Expectation -- Trend Analysis -- Ratio Analysis -- Non-Statistical Predictive Modeling -- Regression Analysis -- Documentation -- Appendix B Examples of ADAs Used in Performing Substantive Analytical Procedures -- Chapter 4 Using ADAs in Performing Tests of Details -- Matters Covered in This Chapter -- Certain GAAS Relevant to the Use of ADAs in Performing Tests of Details -- Nature and Extent of Substantive Procedures -- Evaluation of Misstatements -- Applying Five Basic Steps for an ADA -- Perform the ADA -- Identification of Possible Misstatements and Actual Misstatements -- Appendix C Examples of ADAs Used in Performing Tests of Details -- Appendix D Matters to Consider Regarding the Reliability of Data -- Subject Index -- EULA. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing-Data processing. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | AICPA |
| Title | Guide to Audit Data Analytics |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2018 |
| International Standard Book Number | 9781945498640 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5502947">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5502947</a> |
| Public note | Click to View |
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