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Freiman et al., 2022 - Google Patents

Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing

Freiman et al., 2022

Document ID
277378441085033153
Author
Freiman J
Kim Y
Vasarhelyi M
Publication year
Publication venue
International Journal of Accounting Information Systems

External Links

Snippet

Abstract Changes to the General Ledger (GL) represent a link between transactional business events from Journal Entries and prepared financial statements. Errors in these very large datasets can result in material misstatements or account misbalance. Unfortunately, a …
Continue reading at www.sciencedirect.com (other versions)

Classifications

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