Original paper
Basics of SQL for Audit Data Retrieval and Analysis
Volume: 19, Issue: 1, Pages: 237 - 265
Published: Jun 22, 2021
Abstract
The purpose of this instructional resource is to explain how Structured Query Language (SQL) queries can help auditors to independently retrieve properly formatted data as audit evidence or for further analyses. It demonstrates data extraction using Microsoft (MS) Access, one of the simplest SQL-compliant database software applications. We use a dataset fragment that is extracted from the publicly available enterprise datasets provided by Walton...
Paper Details
Title
Basics of SQL for Audit Data Retrieval and Analysis
Published Date
Jun 22, 2021
Volume
19
Issue
1
Pages
237 - 265
Citation AnalysisPro
You’ll need to upgrade your plan to Pro
Looking to understand the true influence of a researcher’s work across journals & affiliations?
- Scinapse’s Top 10 Citation Journals & Affiliations graph reveals the quality and authenticity of citations received by a paper.
- Discover whether citations have been inflated due to self-citations, or if citations include institutional bias.
Notes
History