Data Analytics: Introduction to Using Analytics in Auditing-Reference-Cited by-同舟云学术

Data Analytics: Introduction to Using Analytics in Auditing

Published:2016-04-01 Issue:1 Volume:13 Page:121-140
ISSN:1558-7940
Container-title:Journal of Emerging Technologies in Accounting
language:en
Short-container-title:

Author:

Chan David Y.¹,Kogan Alexander²

Affiliation:

1. St. John's University

2. Rutgers, The State University of New Jersey, Newark

Abstract

ABSTRACT This is a hands-on introductory practical data analytics teaching case that can be used in an auditing or related course. Students will learn about data attributes, data creation, structured query language (SQL), basic statistics, and performing basic audit procedures using analytics by utilizing the open source software R. Instructors can use this case for an in-class discussion or an independent out-of-class assignment. A solutions guide is available in the Teaching Notes. Multimedia files are available for download, see Appendix B.

Publisher

American Accounting Association

Subject

Computer Science Applications,Accounting

Link

http://meridian.allenpress.com/jeta/article-pdf/13/1/121/2872513/jeta-51463.pdf

Reference5 articles.

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2. Deloitte. 2015. Analytics Trends 2015—A Below-The-Surface Look. Available at: http://public.deloitte.com/media/analytics/trends/analytics-trends.html

3. Ernst & Young (EY). 2015. Colloquium on Analytics in the Accounting Curriculum. The 2015 Ernst & Young Academic Resource Center (EYARC). London, UK: EY.

4. Microsoft. 2015. Excel Specifications and Limits. Available at: https://support.office.com/en-ie/article/Excel-specifications-and-limits-ca36e2dc-1f09-4620-b726-67c00b05040f

5. R Foundation, The. 2015. The R Project for Statistical Computing. Available at: https://www.r-project.org/

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