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Keywords: skill
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (2): 5–25.
Published: 01 June 2021
... by businesses. Regarding the complementarity of available data analytics tools and knowledge, it proposes a guideline for the content and levels of ADA knowledge and skills of auditors serving in different roles. Finally, suggestions are provided to facilitate the adoption of ADA and provide solutions...