Statistical techniques for analytical review in auditing

著者

書誌事項

Statistical techniques for analytical review in auditing

Kenneth W. Stringer, Trevor R. Stewart

John Wiley, 1996

2nd ed

  • : alk. paper

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注記

Rev. ed. of: Statistical techniques for analytical review in auditing / Kenneth W. Stringer. c1986

Computer program developed by the former Deloitte Haskins & Sells, now Deloitte Touche Tohmatsu International

Includes bibliographical references and index

内容説明・目次

内容説明

Statistical Techniques for Analytical Review (STAR) is a computer program in Deloitte & Touche's audit practice group. This program integrates audit decisions about materiality, reliability, and other audit objectives with regression analysis and other statistical techniques that can be used in analytical review. This volume has been written from the perspective of an external auditor with financial audit experience. It provides a basic foundation of regression for the marketplace without using complicated mathematics. "Statistical Techniques for Analytical Review" in Auditing provides the understanding and implementation of the STAR program in four stages: a description of the audit philosophy behind STAR's success, providing an overview of the program and discussing the analytical review techniques that are used; a description of the basic concepts and formulae needed for regression analysis and other statistical techniques that are incorporated into the program, with explanations of both simple, two-variable models and the more complex multivariate models; a definition of audit and statistical objectives, showing how to design and improve audit models for analytical review, and shows how to use STAR results; details of the statistical tests and transformations performed by STAR and an explanation of the mathematics behind multivariate regression.

目次

  • OVERVIEW
  • The Audit Environment
  • Analytical Review
  • BASIC CONCEPTS OF REGRESSION ANALYSIS
  • The Simple Regression Model
  • The General Regression Model
  • The Audit Interface
  • AUDITING APPLICATIONS OF REGRESSION ANALYSIS
  • Designing Audit Models
  • Completing Audit Applications
  • MORE ADVANCED STATISTICAL CONCEPTS AND TECHNIQUES
  • Statistical Tests and Transformations
  • Multivariate Regression Computations
  • Appendices
  • Index.

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