Audit Data Analytics Guide 

 Audit Data Analytics Guide:

The AICPA Assurance Services Executive Committee and Auditing Standards Board have formed a joint working group to develop a new AICPA Audit Data Analytics Guide.


This new guide will: 
  • replace the current AICPA Analytical Procedures Guide, but will carry forward much of the content from that guide
  • discuss audit data analytics at a foundational level
  • provide examples of how these tools and techniques can be integrated into the audit process 


The research being conducted under the Rutgers AICPA Data Analytics Research Initiative will help to inform the development of the new Audit Data Analytics guide.                                                    

Audit Data Analytics Mapping Document:

ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Analytics working group, which focuses on what to do with standardized data once it is received. This working group is current exploring how to map the current audit objectives within the auditing standards to the realm of possible procedures that can be done with standardized data.

Helpful Links

To learn more about the Rutgers AICPA Data Analytics Research Initiative please visit the initiative website here.

Learn more about how auditors, external and internal, are using technology in FEI's, Data Analytics and Financial Compliance, research report.

Learn more about how audit analytics are being used in innovative ways by reading AICPA Insights newest blog, How to Clean Your Data and Make it Look Slick.

Learn more about audit data analytics and the drivers, opportunities and hurdles to overcome in integrating more extensive use of data analytics into the audit of financial statements in CPA Canada’s Audit Data Analytics Alert – Keeping up with the Pace of Change.


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