Data Analytics: Introduction to Using Analytics in Auditing

被引：19
|
作者：
Chan, David Y. [1 ]
Kogan, Alexander [2 ]
机构：
[1] St Johns Univ, New York, NY 11439 USA
[2] Rutgers State Univ, Newark, NY USA
来源：
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING | 2016年 / 13卷 / 01期
关键词：
auditing; data analytics; R; teaching case study;
D O I：
10.2308/jeta-51463
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：121 / 140
页数：20
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