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Working with data

AUD Chapter 18 · Area III · Blueprint III.A

Area III is the largest part of AUD at 30 to 40%, and it opens with data. Modern audit evidence arrives as files, not paper. The Blueprint expects you to explain how a database is built, ask for the right extract, clean it, prove it is reliable and read what an analytic tool shows you. It also names schedules prepared with artificial intelligence.

In this chapter

1. How a relational database stores a business
2. Measurement scales: what kind of number is this?
3. Asking for data: the extraction request
4. Preparing and transforming data
5. Is the data reliable?
6. Audit data analytics
7. Reading the output and responding

This chapter has 7 lessons, 50 practice MCQs with explanations and 10 simulations, plus flashcards and a recall sheet.

What this chapter covers

• Relational databases, keys and normalization
• measurement scales
• data extraction requests
• cleaning and transforming data
• testing reliability of data, including AI prepared schedules
• data analytics

Chapter 17: Special risk areas at the planning stage · Chapter 19: Sufficient appropriate evidence