Introduction to Data Analysis for Auditors

The following articles and videos relate to the use of data analytics in auditing. Base your discussion on these and any other resources you find on this topic.

Introduction to Data Analysis for Auditors and Accountants

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https://www.cpajournal.com/2017/02/16/introduction-to-data-analysis-for-auditors-and-accountants/

 Your five-step guide for using data analytics in an audit

http://blog.aicpa.org/2017/12/your-five-step-guide-for-using-data-analytics-in-an-audit.html

 CPACanada Data Analytics Video

https://youtu.be/6qPZJfe5jXc

 Rutgers AICPA Data Analytics Research Initiative (RADAR)

https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/radar.html

Check out the info here and then scroll down to the section “RADAR Initiative Micro-Learning Sessions” and

watch the three videos: RADAR – Data Analytics, The RADAR Initiative – Multi-Dimensional, and RADAR – Process Mining

 Grant Thornton Data Analytics – Visualization Video

https://youtu.be/l70miMymW90

Opinion Question:

What possible effects will the use of data analytics in auditing have on the use of auditor judgment in the future? What possible effects on use of sampling? What is your opinion on the future of auditing overall based the information presented here about data analytics. (Be sure to answer all three parts of the question)

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