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Introduction to Data Analysis for...
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Deniz Appelbaum, Alexander Kogan, PhD, and Miklos A. Vasarhelyi, PhD
The audit world is changing. Technology has transformed business processes and created a wealth of data that can be leveraged by accountants and auditors with the requisite mindset. Data analysis can enable auditors to focus on outliers and exceptions, identifying the riskiest areas of the audit. The authors introduce the process, with a review of some emerging approaches and compilation of useful resources for auditors new to the topic.
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