会计数据分析 课件 英文 第5、6章　现代审计和持续审计、 审计数据分析.pptx

TheModernAuditandContinuousAuditingChapter5

Wherewearenow1.DataAnalytics2.DataPreparationandCleaning3.ModelingandEvaluation4.Visualization5.TheModernAudit6.AuditAnalytics7.KeyPerformanceIndicators8.FinancialStatementAnalytics

ObjectivesLO5-1UnderstandmodernauditingtechniquesLO5-2EvaluateanauditplanLO5-3Understandthenature,extent,andtimingofaudittestsLO5-4SelectappropriateaudittasksandapproachesLO5-5EvaluateauditalarmsaspartofcontinuousauditingLO5-6Understandworkingpaperplatforms

DataAnalyticsareeffectivefordeterminingauditriskandhelpingclientsunderstandtheirbusinesses.

Mostoftheinnovationisledbyinternalauditorsastheyhavebetterunderstandingoftheorganizationandcanusetheanalyticstoimproveefficiencyandeffectiveness.

Whatdoesthemodernauditlooklike?LO5-1

Assuranceservicesarecrucialtobuildingtrust.Increasingglobalregulationmeansauditorsmustprovideenhancedassurancewhichincreasesauditcoverageandefficiency.

InternalandexternalauditorsapplyDataAnalyticstoevaluaterisk.Forexample,theymayevaluateinventoryturnovertoidentifyobsoleteinventory,calculateworkingcapitaltoevaluateliquidity.

Internalauditorsapplyanalyticsintheirfocusonoperationalinefficienciesandinternalcontrols.

Before,anauditormayhavelookedatsamplesandgatheredevidencetomakeinferences...

…nowanalyticsallowfullpopulationtestinganddeepinsightintoprocessesandcontrols.

Analyticsaidsdifferenttypesofaudits:

1.Processefficiencyandeffectiveness.

2.Governance,risk,andcompliance,includinginternalcontrolseffectiveness.

3.Informationtechnologyandinformationsystemsaudits.

4.Forensicauditsinthecaseoffraud.

5.Supportforthefinancialstatementaudit.

Whatdoesauditingdatalooklike?LO5-2

DataispulledfromERPsystemsandstoredindatawarehousesforanalysis.

FirmdatastoredinhomogeneousE