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Guide to Audit Data Analytics
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

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

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.

Get this guide for free.

Guide to Audit Data Analytics is included when you purchase the Analytical Procedures: Audit Guide.

Together, they show how analytics techniques can be applied to the audit while staying within the current auditing standards.

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Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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