AICPA Guide to Audit Data Analytics - From ASEC & ASB Audit Data Analytics Working Group
AICPA Guide to Audit Data Analytics - From ASEC & ASB Audit Data Analytics Working Group
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AICPA (the Association) represents AICPA® & CIMA®.
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In your next financial statement audit, apply the benefits of audit data analytics. We worked with the profession’s leading experts to show you how.
Step-by-step guidance from the experts
Think of audit data analytics (ADAs) as "the science and art of discovering and analyzing patterns; identifying anomalies; and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization."
Simply put, you can use ADAs to perform a variety of procedures to gather audit evidence in your next financial statement audit.
ADAs put into practice
Each chapter of the guide focuses on an audit area and includes step-by-step guidance illustrating how ADAs can be used throughout the financial statement audit.
Suggested considerations for assessing the reliability of data are also included in a separate appendix.
- Auditors performing and reporting on their audit engagements
- Auditors and those interested in learning more about ADAs and how to apply them to their financial statement audits
- Introduction to using ADAs throughout the financial statement audit
- Illustrative examples of how to use an ADA in each phase of the audit (risk assessment, a test of details, substantive analytical procedures and forming an overall conclusion)
- Additional considerations for assessing the reliability of data
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