This course introduces the concept of audit data analytics, provides a brief overview of what audit data analytics are, and illustrates how these tools can be integrated into the current audit process (i.e. show a few examples of how these tools can be used in the risk assessment, planning, control testing, substantive testing, etc.). The course will show examples of simple analytic tools that could help automate a traditional audit procedure that is currently being performed manually. This course is helpful for beginners, or those who are looking for additional training on how to apply content from the new AICPA Audit Data Analytics guide.
Learning Objectives
Understand what audit data analytics are Understand how audit data analytics fit within the current audit process Perform basic audit procedures using audit data analytics
Major Topics
Audit data analytics Application of audit data analytics to an audit Audit data analytics vs. analytical procedures
