Abstract
This chapter addresses an emerging and quickly evolving audit topic—audit data analytics.
More and more audit clients have significant data in machine-readable form that the auditor
can interrogate to look for anomalies, unusual trends, or other information of interest to the
auditor. Today, tools at the audit team’s disposal allow the auditor to search a large database
for the “needle in the haystack.”
More and more audit clients have significant data in machine-readable form that the auditor
can interrogate to look for anomalies, unusual trends, or other information of interest to the
auditor. Today, tools at the audit team’s disposal allow the auditor to search a large database
for the “needle in the haystack.”
| Original language | English |
|---|---|
| Title of host publication | Auditing: A Practical Approach with Data Analytics |
| Editors | Raymond N. Johnson, Laura D. Wiley |
| Place of Publication | New York |
| Publisher | John Wiley & Sons |
| Chapter | 7 |
| Pages | 273-324 |
| Number of pages | 52 |
| ISBN (Electronic) | 978-1-119-40181-0, 9781119404927, 9781119401742 |
| Publication status | Published - 2019 |