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 - Eduyush

AICPA Guide to Audit Data Analytics - From ASEC & ASB Audit Data Analytics Working Group

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AICPA (the Association) represents AICPA® & CIMA®.

The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.

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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.

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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.

Who Will Benefit
  • 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
Key Topics
  • 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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