ADA – Accounts Payable (AP) Full-Population Demo.
This practice brief and accompanying demo, illustrate how full-population analytics can be executed on Accounts Payable data in a disciplined, inspection-defensible manner to support auditor understanding—without performing audit procedures or exercising audit judgment.
The AP demo focuses on execution quality, transparency, and documentation discipline, showing how complete AP populations can be processed using repeatable analytic techniques aligned with the AICPA Audit Data Analytics (ADA) Guide. Outputs are presented as neutral, technical artifacts intended for auditor evaluation and professional judgment.
The demo is designed for audit firms exploring how to operationalize analytics execution in a way that is:
- Procedure-agnostic
- Independence-safe
- Suitable for PCAOB inspection scrutiny
This is not a tool demonstration or an audit methodology. It is a practical example of how analytics execution can be treated as a governed professional activity, distinct from audit decision-making, and integrated cleanly into modern audit workflows.