Guide to Audit Data Analytics (2026)

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Unlock audit insights with ADAs

Audit data analytics (ADAs) empower auditors to uncover patterns, detect anomalies, and extract actionable insights from financial data. In today’s IT-driven environment, leveraging ADAs is essential for maintaining audit relevance and value.

Why ADAs matter

By integrating ADAs into your audit process, you gain:

• Deeper operational insight and enhanced fraud risk detection
• Increased potential for detecting material misstatements
• Improved communications with those charged with governance Step-by-step guidance from the experts Simply put, ADAs can be used to assist during each phase of the audit. This resource walks you through practical applications of using ADAs in performing:
• Risk assessment procedures
• Substantive analytical procedures
• Tests of details
• Procedures to assist in forming an overall conclusion about whether the financial statements are consistent with the auditor's understanding of the entity

Considerations for assessing the reliability of data are also included in an appendix.

Recent updates

This publication has been updated for recently issued audit guidance, including, but not limited to:

• SAS No. 142, Audit Evidence
• SAS No. 143, Auditing Accounting Estimates and Related Disclosures
• SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

Key Topics

• Introduction to using ADAs throughout the financial statement audit
• Illustrative examples of how to use ADAs in risk assessment procedures, substantive procedures, and forming an overall conclusion
• Considerations for assessing the reliability of data

Who Will Benefit

• Auditors performing and reporting on audit engagements
• Auditors and those interested in learning more about ADAs and how to apply them to financial statement audits