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Fundamentals of Auditing Financial Reports Read chapter Read first chapter

2024 | OriginalPaper | Chapter

5. Analytical Review: Technical Analysis

Author : J. Christopher Westland

Published in: Audit Analytics

Publisher: Springer International Publishing

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Abstract

Analytical procedures are evaluations of financial information made by a study of plausible relationships between both financial and non-financial data. They are used in all stages of the audit including planning, substantive testing, and final review stage. This chapter surveys a range of R packages that ease technical analysis and data collection tasks in analytical review.

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previous chapter Risk Assessment and Planning
next chapter Analytical Review: Intelligence Scanning
Literature
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Mueller, Jennifer M., and John C. Anderson. 2002. Decision Aids for Generating Analytical Review Alternatives: The Impact of Goal Framing and Audit-Risk Level. Behavioral Research in Accounting 14(1): 157–177.CrossRef
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Metadata
Title
Analytical Review: Technical Analysis
Author
J. Christopher Westland
Copyright Year
2024
Book
Audit Analytics

Print ISBN: 978-3-031-47463-7

Electronic ISBN: 978-3-031-47464-4

Copyright Year: 2024

DOI
https://doi.org/10.1007/978-3-031-47464-4_5