On the Use of Time-Series Models as Analytical Procedures.
Kenneth S. Lorek, Bruce C. Branson · Auditing A Journal of Practice & Theory · 1992
Abstract Focuses on time-series properties of quarterly balance sheet and income statement components and ratios of potential interest to auditors searching for alternative expectation models in analytical procedure settings. Overview of time-series literature; Descriptive fit of time-series models; Box-Ljung Q Statistics of Autoregressive-Integrated-Moving-Average models.