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Keywords: audit analytics
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 1–27.
Published: 01 November 2017
... for the external auditor to utilize advanced analytics. This paper first positions the need for the external audit profession to move toward Big Data and audit analytics. It then reviews the regulations regarding audit evidence and analytical procedures, in contrast to the emerging environment of Big Data...