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Keywords: exogenous data
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Journal Articles
External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 143–162.
Published: 01 July 2024
... testing Big Data exogenous data Substantive analytical procedures (SAPs) are defined as those that assess the risk of material misstatement for account balances or classes of transactions based on analyses of plausible relationships among both financial and nonfinancial data ( AICPA 2012...
