Audit Analytics Data Science for the Accounting Profession /
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...
-д хадгалсан:
| Үндсэн зохиолч: | |
|---|---|
| Байгууллагын зохиогч: | |
| Формат: | Цахим Цахим ном |
| Хэл сонгох: | англи |
| Хэвлэсэн: |
Cham :
Springer International Publishing : Imprint: Springer,
2024.
|
| Хэвлэл: | 2nd ed. 2024. |
| Цуврал: | Use R!,
|
| Нөхцлүүд: | |
| Онлайн хандалт: | https://doi.org/10.1007/978-3-031-47464-4 |
| Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
|
MARC
| LEADER | 00000nam a22000005i 4500 | ||
|---|---|---|---|
| 001 | 978-3-031-47464-4 | ||
| 003 | DE-He213 | ||
| 005 | 20260906083010.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 240404s2024 sz | o |||| 0|eng d | ||
| 020 | |a 9783031474644 |9 978-3-031-47464-4 | ||
| 024 | 7 | |a 10.1007/978-3-031-47464-4 |2 doi | |
| 050 | 4 | |a QA276-280 | |
| 072 | 7 | |a PBT |2 bicssc | |
| 072 | 7 | |a K |2 bicssc | |
| 072 | 7 | |a BUS061000 |2 bisacsh | |
| 072 | 7 | |a PBT |2 thema | |
| 072 | 7 | |a K |2 thema | |
| 082 | 0 | 4 | |a 300.727 |2 23 |
| 100 | 1 | |a Westland, J. Christopher. |e author. |0 (orcid)0000-0003-2224-4543 |1 https://orcid.org/0000-0003-2224-4543 |4 aut |4 http://id.loc.gov/vocabulary/relators/aut | |
| 245 | 1 | 0 | |a Audit Analytics |h [electronic resource] : |b Data Science for the Accounting Profession / |c by J. Christopher Westland. |
| 250 | |a 2nd ed. 2024. | ||
| 264 | 1 | |a Cham : |b Springer International Publishing : |b Imprint: Springer, |c 2024. | |
| 300 | |a 1 online resource (XIV, 470 p. 100 illus.). |b 57 illus. in color. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 341 | 0 | |b Table of contents navigation |2 onix | |
| 341 | 0 | |b Single logical reading order |2 onix | |
| 341 | 0 | |b Short alternative textual descriptions |2 onix | |
| 341 | 0 | |b Use of colour is Not sole means of conveying information |2 onix | |
| 341 | 0 | |b Use of high contrast between text and background colour |2 onix | |
| 341 | 0 | |b Next / Previous structural navigation |2 onix | |
| 341 | 0 | |b All Non-decorative content supports reading without sight |2 onix | |
| 347 | |a text file |b PDF |2 rda | ||
| 490 | 1 | |a Use R!, |x 2197-5744 | |
| 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 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 edition includes 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. | ||
| 532 | 8 | |a Accessibility summary: This PDF does Not fully comply with PDF/UA standards but does include limited screen reader support, descriptions for Non-text content (such as images and graphs), bookmarks for easy navigation, and searchable, selectable text. Users of assistive technologies may experience difficulty navigating or interpreting content in this document. We recognise the importance of accessibility and welcome queries about accessibility for any of our products. If you have a question or an access need, please get in touch with us via https://www.springernature.com/gp/info/accessibility | |
| 532 | 8 | |a Inaccessible, or known limited accessibility | |
| 532 | 8 | |a No reading system accessibility options actively disabled | |
| 532 | 8 | |a Publisher contact for further accessibility information: accessibilitysupport@springernature.com | |
| 588 | |a Print version record. | ||
| 650 | 0 | |a Statistics . | |
| 650 | 0 | |a Accounting. | |
| 650 | 0 | |a Computer science |x Mathematics. | |
| 650 | 0 | |a Mathematical statistics. | |
| 650 | 0 | |a Mathematical statistics |x Data processing. | |
| 650 | 1 | 4 | |a Statistics in Business, Management, Economics, Finance, Insurance. |
| 650 | 2 | 4 | |a Accounting. |
| 650 | 2 | 4 | |a Financial Accounting. |
| 650 | 2 | 4 | |a Probability and Statistics in Computer Science. |
| 650 | 2 | 4 | |a Statistics and Computing. |
| 710 | 2 | |a SpringerLink (Online service) | |
| 773 | 0 | |t Springer Nature eBook | |
| 776 | 0 | 8 | |i Printed edition: |z 9783031474637 |
| 776 | 0 | 8 | |i Printed edition: |z 9783031474651 |
| 830 | 0 | |a Use R!, |x 2197-5744 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/978-3-031-47464-4 |
| 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) | ||