Audit Analytics: Data Science for the Accounting Profession

Westland, J. Christopher

Audit Analytics: Data Science for the Accounting Profession
  • 出版商: Springer
  • 出版日期: 2024-04-05
  • 售價: $3,930
  • 貴賓價: 9.5 折 $3,734
  • 語言: 英文
  • 頁數: 470
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3031474635
  • ISBN-13: 9783031474637
  • 相關分類: Data Science

    • 海外代購書籍(需單獨結帳)

商品描述

This book, using R and RStudio, demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more.

Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm's data--particularly in the case of finance, software, insurance and biotech firms--comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002).

Audit effectiveness has declined over the past two decades, as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. This 2nd edition includes updated code and test. Machine learning, AI, and SEC's EDGAR data are also, improved and updated.

The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Many examples reflect the focus of the 2024 CPA exam, and the data analytics-machine learning approach will be central to the AICPA's programs, in the near future.


商品描述(中文翻譯)

這本書使用R和RStudio，展示了如何提供具有法律和統計依據的審計意見；分析、提取和操作會計數據；建立風險評估矩陣以指導成本效益的審計計劃等等。

如今，信息技術在財務控制和審計中扮演著關鍵角色：大部分財務數據現在都以數字形式記錄並分散在伺服器、雲端和網絡中，而受審公司對此沒有控制權。此外，一家公司的數據，特別是金融、軟體、保險和生物技術公司的數據，佔了公司審計價值的大部分。財務審計是確保信息系統完整性和組織財務報告的關鍵機制。它們有助於避免導致通過《外國腐敗行為法》（1977年）和《薩班斯-奧克斯利法案》（2002年）等立法的濫用行為。

過去二十年間，審計師的技能水平未能跟上信息技術的進步，導致審計效能下降。信息和通信技術是當今商業的核心，已經融入全球各地的業務流程中。這本書旨在滿足審計專業人員對了解信息技術及其管理所需的控制措施的日益增長需求。第二版包括更新的代碼和測試。機器學習、人工智能和SEC的EDGAR數據也得到了改進和更新。

所包含的內容主要關注上市公司年度證券交易委員會審計（10-K）的要求。這些審計程序代表了專門審計，如內部審計、政府審計和鑒證審計的基準。許多示例反映了2024年會計師考試的重點，數據分析-機器學習方法將成為美國會計師協會未來計劃的核心。

作者簡介

J. Christopher Westland is Professor in the Department of Information & Decision Sciences at the University of Illinois, Chicago. He has professional experience in the US, as a certified public accountant and as a consultant in technology law in the US, Europe, Latin America and Asia.

He is the author of numerous academic papers and of seven books: Global Electronic Commerce (MIT Press 2000); Global Innovation Management (Palgrave Macmillan 2nd ed 2017); Red Wired: China's Internet Revolution (Marshall Cavendish, 2010); Structural Equation Modeling (Springer 2015); Financial Dynamics (Wiley 2003); Valuing Technology (Wiley 2002) and Audit Analytics: Data Science for the Accounting Profession (Springer 2020). He is the Editor-in-Chief of Electronic Commerce Research (Springer) and have served on editorial boards of several other information technology journals including Management Science, ISR, ECRA, IJEC, and others.

In 2012, he received High-Level Foreign Expert status in China under the 1000- Talents Plan and am currently Overseas Chair Professor at Beihang University. He advises on patent, valuation, and technology strategy for numerous technology firms.


作者簡介(中文翻譯)

J. Christopher Westland是伊利諾伊大學芝加哥分校信息與決策科學系的教授。他在美國擁有專業經驗，曾是一名註冊會計師，並在美國、歐洲、拉丁美洲和亞洲擔任科技法律顧問。

他是眾多學術論文和七本書的作者，包括《全球電子商務》（MIT Press 2000）、《全球創新管理》（Palgrave Macmillan第二版2017）、《紅色連線：中國的互聯網革命》（Marshall Cavendish，2010）、《結構方程模型》（Springer 2015）、《金融動態》（Wiley 2003）、《技術價值評估》（Wiley 2002）和《審計分析：會計專業的數據科學》（Springer 2020）。他是《電子商務研究》（Springer）的主編，並曾在其他多個信息技術期刊的編輯委員會上任職，包括《管理科學》、《ISR》、《ECRA》、《IJEC》等。

2012年，他在中國獲得了千人計劃的高級外籍專家身份，目前擔任北京航空航天大學的海外講座教授。他為眾多科技公司提供專利、估值和技術戰略方面的建議。

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