by Noah Green CPA CFE | Mar 12, 2026 | DD Tech Lab
Financial-statement auditors and DD analysts work with sequences: journal-entry posting streams, period-over-period account-reconciliation states, customer-vendor transaction chains, adjusting-entry timing through close. The standard analytical toolkit, descriptive...
by Noah Green CPA CFE | Mar 9, 2026 | DD Tech Lab
The first-digit distribution of naturally occurring numerical populations follows a logarithmic pattern. Auditors leverage this pattern to screen transaction datasets for anomalies. The implementation requires precise Excel formulas, statistical validation, and...
