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Data Analytics 1 Data analytics 1 Financial audit 1 Sampling 1 Statistical method 1 Statistische Methode 1 Stichprobenerhebung 1 Theorie 1 Theory 1 Wirtschaftsprüfung 1 audit sampling 1 data analytics 1 revenue testing 1 substantive analytical procedure 1
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Pearce, Timothy 1 Yoon, Kyunghee 1
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Journal of emerging technologies in Accounting 1
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Can substantive analytical procedures with data and data analytics replace sampling as tests of details?
Yoon, Kyunghee; Pearce, Timothy - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 185-199
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