Audit Analytics : Data Science for the Accounting Profession

Language: English

Published by Springer, 2024

3031474635 / 9783031474637

Series: Book 68 of 68 - Use R!

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Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH

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Druck auf Anfrage Neuware - Printed after ordering - This book, using R and RStudio, 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. 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. This 2nd editionincludes updated code and test. Machine learning, AI, and SEC's EDGAR data are also, improved and updated.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. Many examples reflect the focus of the 2024 CPA exam, and the data analytics-machine learning approach will be central to the AICPA's programs, in the near future.…

Seller Inventory # 9783031474637

Title
Audit Analytics : Data Science for the Accounting Profession
Author
J. Christopher Westland
Publisher
Springer
Publication year
2024
Condition
Neu
Binding
Buch
Language
English
ISBN 10
3031474635
ISBN 13
9783031474637
Edition
2nd Edition
Item weight
1,340 grams
Dimensions
285x215x32 mm
Series
Book 68 of 68: Use R!

AHA-BUCH GmbH

Einbeck, Germany

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AbeBooks seller since August 14, 2006

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