國立虎尾科技大學 |

Audit Analytics = Data Science for the Accounting Profession /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Audit Analytics/ by J. Christopher Westland.
Reminder of title:	Data Science for the Accounting Profession /
Author:	Westland, J. Christopher.
Description:	XIV, 344 p. 10 illus.online resource. :
Contained By:	Springer Nature eBook
Subject:	Statistics . -
Online resource:	https://doi.org/10.1007/978-3-030-49091-1
ISBN:	9783030490911

Audit Analytics = Data Science for the Accounting Profession /
Westland, J. Christopher.

Audit AnalyticsData Science for the Accounting Profession /[electronic resource] :by J. Christopher Westland. - 1st ed. 2020. - XIV, 344 p. 10 illus.online resource. - Use R!,2197-5736. - Use R!,.

1. 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.

Today, 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.

ISBN: 9783030490911

Standard No.: 10.1007/978-3-030-49091-1doiSubjects--Topical Terms:

1253516
Statistics .

LC Class. No.: QA276-280

Dewey Class. No.: 330.015195

Audit Analytics = Data Science for the Accounting Profession /
LDR:03535nam a22004095i 4500 001 1027363
003 DE-He213
005 20201120180958.0
007 cr nn 008mamaa
008 210318s2020 gw | s |||| 0|eng d
020 $a 9783030490911 $9 978-3-030-49091-1
024 7 $a 10.1007/978-3-030-49091-1 $2 doi
035 $a 978-3-030-49091-1
050 4 $a QA276-280
072 7 $a PBT $2 bicssc
072 7 $a BUS061000 $2 bisacsh
072 7 $a PBT $2 thema
072 7 $a K $2 thema
082 0 4 $a 330.015195 $2 23
100 1 $a Westland, J. Christopher. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 814957
245 1 0 $a Audit Analytics $h [electronic resource] : $b Data Science for the Accounting Profession / $c by J. Christopher Westland.
250 $a 1st ed. 2020.
264 1 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2020.
300 $a XIV, 344 p. 10 illus. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
490 1 $a Use R!, $x 2197-5736
505 0 $a 1. 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.
520 $a Today, 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.
650 0 $a Statistics . $3 1253516
650 0 $a Accounting. $3 561166
650 0 $a Bookkeeping . $3 1253557
650 0 $a Mathematical statistics. $3 527941
650 1 4 $a Statistics for Business, Management, Economics, Finance, Insurance. $3 1211158
650 2 4 $a Accounting/Auditing. $3 669239
650 2 4 $a Financial Accounting. $3 1108966
650 2 4 $a Probability and Statistics in Computer Science. $3 669886
650 2 4 $a Statistics and Computing/Statistics Programs. $3 669775
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9783030490904
776 0 8 $i Printed edition: $z 9783030490928
830 0 $a Use R!, $x 2197-5736 $3 1253869
856 4 0 $u https://doi.org/10.1007/978-3-030-49091-1
912 $a ZDB-2-SMA
912 $a ZDB-2-SXMS
950 $a Mathematics and Statistics (SpringerNature-11649)
950 $a Mathematics and Statistics (R0) (SpringerNature-43713)