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.

Keywords:
auditing, data analytics, R, teaching case study
American Accounting Association
2016
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