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Keywords: audit analytic platform
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2025) 19 (1): A1–A9.
Published: 01 May 2025
...Daniel E. O’Leary; Vernon J. Richardson; Marcia Weidenmier Watson SUMMARY The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs...
