ANALYTICAL PROCEDURES : A Data Envelopment Analysis Approach

We demonstrate the usefulness of Data Envelopment Analysis (DEA) as an analytical procedure for auditors, especially in the planning stage of the audit, to determine the extent of audit and to assess the preliminary risk level of the client. DEA based analytical procedures can provide consistent and reliable red flags and benchmarks for auditors to compare a client to other firms in the same industry. We provide an illustrative use of DEA as an analytical procedure for auditing a client in the oil and gas industry

MoreLess

Year of publication:	[2019]
Authors:	Feroz, Ehsan H.
Other Persons:	Kim, Sungsoo (contributor) ; Raab, Raymond L. (contributor)
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Data-Envelopment-Analyse \| Data envelopment analysis \| Theorie \| Theory

Extent:	1 Online-Ressource (34 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: <a href=http://www.atypon-link.com/AAA/loi/jeta> Journal of Emerging Technologies in Accounting, Vol. 2, pp.17-31, 2005 </a> Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 1, 2003 erstellt
Classification:	C44 - Statistical Decision Theory; Operations Research ; C61 - Optimization Techniques; Programming Models; Dynamic Analysis ; C67 - Input-Output Models ; D57 - Input-Output Analysis ; G1 - General Financial Markets ; G2 - Financial Institutions and Services ; G3 - Corporate Finance and Governance ; M4 - Accounting and Auditing
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012746425