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Ernst and Young: The Western Bank Audit
內容大綱
The senior staff accountant was conducting an audit for a bank client. As part of the audit, the senior staff accountant needed to verify the total interest expenses and revenues reported by the bank during the 2004 fiscal year. He had gathered data on total interest revenues and expenses as reported by the bank, as well as, the prime rate as reported by the Bank of Canada. The staff accountant intends to use linear regression to examine the relationships between revenue and interest rates and between expenses and interest rates as a way of identifying outliers that may require more detailed attention as part of the audit.