Your firm has been engaged to audit a computer hardware manufacturer. At the request of the audit team, the client has provided data files for all sales transactions for the year under audit. The audit team plans to use these files to perform a non-statistical analysis of sales revenue trends by product type.

The following information pertains to the files obtained:

• The record count of transactions in the file agrees with the number of transactions completed for the year under audit.
• The file provided is encrypted.
• The data does not include a field for product type.
• Total sales revenue agrees to the general ledger.

What primary concern should the auditor have with the data files obtained?

	Data integrity.
	Data accuracy.
	Data freshness.
	Data clarity and relatedness.

In preparing the data to be used in an audit data analytic, the process of cleaning the data so that it can be analyzed is referred to as:

	Data extraction.
	Data smoothing.
	Data loading.
	Data transformation.

The AICPA's Guide to Audit Data Analytics identifies a five-step approach to using ADAs. The fourth step, dealing with performing the ADA, includes all of the following activities, except:

	Using a grouping and filtering process to identify characteristics of interest common to the groups when a large number of notable items is identified.
	Accessing the data from the client or third party.
	Performing manual risk assessment procedures when a small number of notable items is identified.
	Using ADAs to test management's analytics that are included in Management's Discussion and Analysis (MD&A) presentation.