... Department, Newark, NJ, USA. Editor’s note: Accepted by Vernon J. Richardson, under the Senior Editorship of Bin Srinidhi. 17 10 2022 22 11 2024 09 12 2024 2024 data analytics full population testing audit sampling ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1...

... there is no other realistic mechanism to inform investors of the nature of the auditors' procedures relating to specific accounts. EXHIBIT 1 Experimental Manipulation of Audit Procedures data and analytics substantive audit procedures analytical procedures audit sampling audit quality auditor...

... audit sampling outlier detection information overload This paper presents a Multidimensional Audit Data Selection (MADS) analytic framework to guide auditors in the identification and prioritization of outliers to be considered for substantive tests of details, primarily a substantive test...

... of audit sampling in the largest accounting firms. However, little academic evidence exists on these firms' current audit sampling policies ( Elder, Akresh, Glover, Higgs, and Liljegren 2013 ). As such, we administer an extensive, open-ended survey to the national office of the Big 4 and two other...