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000946320 019__ $$a1225199335$$a1227400679
000946320 020__ $$a9783030490911$$q(electronic book)
000946320 020__ $$a3030490912$$q(electronic book)
000946320 020__ $$z3030490904
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000946320 0247_ $$a10.1007/978-3-030-49091-1
000946320 035__ $$aSP(OCoLC)on1224141523
000946320 035__ $$aSP(OCoLC)1224141523$$z(OCoLC)1225199335$$z(OCoLC)1227400679
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000946320 049__ $$aISEA
000946320 050_4 $$aQA276.4$$b.W47 2020
000946320 08204 $$a330.015195
000946320 1001_ $$aWestland, J Christopher.
000946320 24510 $$aAudit Analytics :$$bData Science for the Accounting Profession /$$cby J. Christopher Westland.
000946320 260__ $$aCham :$$bSpringer International Publishing,$$c2020.
000946320 300__ $$a1 online resource
000946320 336__ $$atext$$btxt$$2rdacontent
000946320 337__ $$acomputer$$bc$$2rdamedia
000946320 338__ $$aonline resource$$bcr$$2rdacarrier
000946320 4901_ $$aUse R!,$$x2197-5736
000946320 5050_ $$a1. 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.
000946320 506__ $$aAccess limited to authorized users.
000946320 520__ $$aToday, 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 firms 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.
000946320 650_0 $$aAccounting.
000946320 650_0 $$aBookkeeping.
000946320 650_0 $$aMathematical statistics.
000946320 77608 $$iPrint version: $$z3030490904$$z9783030490904$$w(OCoLC)1153299681
000946320 830_0 $$aUse R!,$$x2197-5736
000946320 852__ $$bebk
000946320 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-49091-1$$zOnline Access$$91397441.1
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000946320 980__ $$aEBOOK
000946320 980__ $$aBIB
000946320 982__ $$aEbook
000946320 983__ $$aOnline
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