AUDIT ANALYTICS AUDIT

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ESSAY 5: DATA ANALYTICS FOR FINANCIAL STATEMENT AUDITS The conclusions and insights that the auditor of an entity in the wholesale and retail sector would draw from this DA would depend on the specifics of the entity, including the auditor’s expectations. The visualizations help the auditor locate the entity’s ratios relative to the entire universe of peers, but it is up to the auditor to decide, based on other knowledge of the business, what is important and what, if anything, requires additional audit focus. This is an example of DA applied to an industry segment, the results of which could be leveraged across multiple audits in that segment. Figure 5-6: Current Ratios in the Wholesale and Retail Sector Current Ratio Frequency Distribution Source: Compustat 2013 121
AUDIT ANALYTICS AND CONTINUOUS AUDIT:LOOKING TOWARD THE FUTURE Figure 5-7: Cumulative Frequency Distributions for Various Ratios 122
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AUDIT ANALYTICS and CONTINUOUS AUDI
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Notice to Readers Audit Analytics a
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TABLE OF CONTENTS Preface Acknowled
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CONTENTS 3 Evolution of Auditing: F
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CONTENTS B Page Implementing Contin
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AUDIT ANALYTICS AND CONTINUOUS AUDI
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AUTHOR BIOGRAPHIES Abdullah Alawadh
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AUTHOR BIOGRAPHIES He is a passiona
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AUTHOR BIOGRAPHIES AICPA Assurance
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AUTHOR BIOGRAPHIES management. Prio
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AUTHOR BIOGRAPHIES Trevor R. Stewar
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PART I Essays 1
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CASE STUDY D Implementing Continuou
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CASE STUDY D: IMPLEMENTING CONTINUO
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AICPA Assurance Services Executive
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AUDIT ANALYTICS AUDIT

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