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syllabus

    AAA HQ
    Data Analytics Course for Undergraduates
    syllabus posted September 21, 2015 by AAA HQ, tagged AiBD, teaching 
    905 Views, 1 Comment
    course:
    Data Analytics Course for Undergraduates
    university/college:
    Northern Illinois University

    Comment

     

    • Robert E Jensen

      The next frontier in data analytics ---
      http://www.journalofaccountancy.com/issues/2016/aug/data-analytics-skills.html?utm_source=mnl:globalcpa&utm_medium=email&utm_campaign=31Aug2016
      Note the Four Types of Data Analytics

      Jensen Comment
      I remember the that Andersen's audits became more and more disreputable as they replaced detailed test checking with what was then called "analytical review." For example, after the collapse of WorldCom (which was when Andersen perhaps conducted the worst audit in the history of the world) the Purchasing Department purportedly had not seen an Andersen auditor in years. Every respectable audit firm knows the that detailed test checking is extremely important in inventory auditing and purchasing department auditing (where kickbacks from suppliers are the juiciest).

      Perhaps the most common complaint in PCAOB inspections of audit firms is the cutting back of detailed test checking in favor of lower cost analytical reviews.