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Data Science for Auditors Principles - samenvatting te leren punten
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HAAL EEN VOLDOENDE! Samenvatting deels in engels en deel in nederlands
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Data scienceCollege 1 – Intro
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The quality of a financial statement audit can be enhanced by the use of data analytics. Data
analytics, when used to obtain audit evidence in a financial statement audit, is the science and art of
discovering and analyzing patterns, deviations and inconsistencies, and extracting other useful
information in the data underlying or related to the subject matter of an audit through analysis,
modeling and visualization for the purpose of planning or performing the audit
Acceptance and utilization of traditional and nontraditional computer-assisted audit techniques
(CAATs) or, more specifically, data analytics for an audit, is lower than expected. Reasons:
• Lack of confidence in own abilities
• Organizational pressure and technical infrastructure
• Performance expectancy and facilitating conditions
Basis statistiek
- Deviatie – afwijking van het gemiddelde (mean)
- Variatie - gemiddelde afwijking van het gemiddelde
- Standaard deviatie - een maat voor de spreiding van een variabele of van een verdeling of
populatie
- Covariantie - de waarden van de ene variabele toe- dan wel afnemen bij toenemende
waarden van de andere
- Correlatie - statistische samenhang tussen twee grootheden
, Regression analysis – inschatten van (lineaire) relaties tussen een of meer variabelen. Inschatten hoe
een onafhankelijke variabele impact heeft op de afhankelijke variabele.
Python and R
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