Audit Accounting Data Using Excel Pivot Tables An Aging of Accounts Receivable Example

摘要

Microsoft Excel's pivot table options provide powerful tools for aggregating and analyzing accounting data. While the example here focused on analyzing accounts receivable, similar analyses are possible for accounts payable, cash sales, inventory or payroll applications, as well. The data do not even have to be numeric-pivot tables can also count occurrences of alphabetic data if frequency distributions are required. Further, although the example presented here used a small set of data, much larger data sets are easily handled in the same manner. For these reasons, the ability to use pivot tables should be a natural part of the skill set of external and internal auditors wishing to perform cross-tabulation analyses of accounting data.