Requesting, Preparing, and Transforming Data
Free CPA AUD (Auditing & Attestation) lesson in Performing Further Procedures and Obtaining Evidence. 14 min read, ~2,115 words.
A data extraction request must specify attribute structure, format, source, and time period. Relational databases link tables by primary and foreign keys; the schema tells you what to ask for. Measurement scales (nominal, ordinal, interval, ratio; continuous, discrete) determine which arithmetic is valid. Transformation (cleansing, normalization, joining, aggregation) introduces risk...
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What this lesson covers
- Content
- Example 1
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- III.A1
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