What is it about?

This is a instructional case which provides students a hands-on opportunity to analyze a live audit data file for seeded misstatements. Instructor can choose to use either Excel Pivot Tables and/or R Language Cluster Analysis via the RStudio free software environment. The latter approach is more complicated so instructors can choose to just use the first approach if they do not have an R Language background. A detailed solution to the case which shows the commands needed under both approaches is provided.

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Why is it important?

Audit data analytics usage is expanding and knowledge is critical for today's auditors. This instructional case provides an opportunity to experience the two different applications illustrated.


Students gain an increased perspective of audit data analytics theory and concepts from the hand-on applications which this case provides.

Thomas McKee
Medical University of South Carolina

Read the Original

This page is a summary of: Analyzing An Audit Population Via Either Excel Pivot Tables and/or R Language Cluster Analysis, Current Issues in Auditing, June 2020, American Accounting Association,
DOI: 10.2308/ciia-2019-502.
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