会计数据分析 TestBank ichardson1e_Chapter03_TB_AnswerKey.docx

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DataAnalyticsforAccounting,1e(Richardson)

Chapter3ModelingandEvaluation:GoingfromDefiningBusinessProblemsandDataUnderstandingtoAnalyzingDataandAnsweringQuestions

1)BenfordsLawisanabsoluteandalldatamustconform.

Answer:FALSE

Difficulty:1Easy

Topic:ExampleofProfilinginAuditingandContinuousAuditing

LearningObjective:03-02ExplaintheprofilingapproachtoDataAnalytics.

Blooms:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

2)Adecisiontreecanbeusedtodividedataintosmallergroups.

Answer:TRUE

Difficulty:1Easy

Topic:ClassificationTerminology

LearningObjective:03-03DescribethedatareductionapproachtoDataAnalytics.

Blooms:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

3)Datareductionisadataapproachusedtoreducetheamountofinformationthatneedstobeconsideredtofocusonthemostcriticalitems.

Answer:TRUE

Difficulty:1Easy

Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches

LearningObjective:03-01DefineDataAnalyticsApproaches.

Blooms:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

4)Regressionisadataapproachusedtoestimateorpredict,foreachunit,thenumericalvalueofsomevariableusingsometypeofstatisticalmodel.

Answer:TRUE

Difficulty:1Easy

Topic:PerformingtheTestPlan:DefiningDataAnalyticsApproaches

LearningObjective:03-01DefineDataAnalyticsApproaches.

Blooms:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

5)Linkpredictionisadataapproachusedtoestimateorpredict,foreachunit,thenumericalvalueofsomevariableusingsometype