Using SAS For Data Extraction And Analysis

Abstract

Data extraction and analysis are common uses of computers by accountants and auditors. This paper provides an introduction to SAS and a tutorial exercise in using SAS for data extraction and analysis purposes. It provides example programs for extracting data from a relational database and for such common accounting purposes as computing and aging receivables, computing accounting ratios, grouping, outputting, describing, and filtering data, identifying duplicate and missing observations, and identifying dollar unit samples. The exercise can be used to introduce students to SAS and to data extraction and analysis techniques.