使用数据分析对财务信息进行审计

The term ‘audit’ is occasionally used in everyday language to refer to a check that a representation of financial information is correct. 在澳门赌场官网环境中, the term audit is used to refer to the process an auditor undertakes to examine supporting information and evaluate whether financial statements represent past economic events.

While traditional audit methods involve obtaining a small sample of data and extrapolating the results to identify anomalies for investigation, 数据分析 enables auditors to 工作 with 100% of the transactions within a population of data. 通过数据分析的见解, auditors can quickly see the patterns and connections in vast amounts of data, 以图表的形式呈现研究结果, 并查明高风险领域，以便进行进一步的审计测试.

Larger corporations are frequently using 数据分析 as part of their governance, 风险和控制监控系统. 越来越多地, smaller company’s are finding the insights provided by 数据分析 a valuable source of information.
One of the benefits of 数据分析 is the way it enables auditors to improve the risk assessment process, 实质性程序和控制测试的有效性. 以内部财务数据分析为基础, analytics tools can also draw on external data such as third-party pricing sources, 商业利率和外汇变动. 正确使用, these results can provide further evidence to assist with audit judgements and provide greater insights for audit clients.

Data analytics allows auditors to examine information, develop insights and draw conclusions. The term ‘数据分析’ predominantly refers to an as排序ment of applications from basic business intelligence to various forms of advanced analytics.
一般, it involves the extraction of data using fields within the basic data structure, 而不是现有的澳门赌场官网记录格式. 然后审计人员进行筛选, 排序, 切片和突出显示数据, 并以各种气泡的形式呈现出来, 条形图和饼状图.
通过应用数据分析程序, 审核员可以提供高质量的产品, statistical projections that help identify and determine risks relating to the frequency and value of 澳门赌场官网 transactions. 其中一些程序很简单，而另一些则涉及复杂的模型. 审计ors using these models will exercise professional judgement to define mathematical and statistical patterns, 帮助识别扩展测试的异常.

审核员通常使用数据分析程序来检查:

数据分析计划还可以帮助企业增加澳门官方赌场, improve operational efficiency and respond more quickly to emerging market trends while gaining a competitive edge over rivals. 我们在上面关注了历史记录, whereas the same principles can be applied to real-time data from a mix of internal and external data sources.

Analytics as an aid has been around for quite a few years with practical tools improving with several iterations. 目前, 使用审计数据分析执行的分析更细粒度, 应用范围更广，速度更快. 这使得审计人员可以把更多的时间花在重要的事情上.
It is important to remember that audit quality does not lie in the tools themselves, but in the quality of the analyses and judgements that the tools facilitate. The visualisations that 数据分析 produce are only as good as the data on which they are based. 数据提取的方式也很重要, 分析链接, 为了创建便于合理分析的可视化图表. 与数据的关联, the ability to interpret results and apply the right phases of an engagement are ideally the skills applied to deliver valuable insights.
最终, the value that 数据分析 brings to an audit comes from the analysis – the enquiries generated, the audit evidence extracted and the conversations prompted with management.

对管理, 董事会及审计委员会, audit 数据分析 can deliver a higher quality and more efficiently executed audit, 以及增强透明度和粒度的审计结果. It can also lead to more meaningful communication between auditors and management with insights around:

Data analytics provides the audit profession with the opportunity to rethink the way an audit is performed. 许多传统的技术限制正在消失.
The challenge now is to ensure that auditing standards can accommodate the new tools, 改进审计师获得的保证, 提高审计对投资者和利益相关者的价值. While operational challenges remain around ensuring good quality audit evidence for analyses, the opportunity to provide better insights and risk identification for clients is exciting.

澳门赌场官网核算员使用 数据分析 在选定的审计中. 请澳门赌场官网 你的澳门赌场官网核算审计员 if you would like to discuss how 数据分析 could add value to your audit.