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Audit Data Analytics : Opportunities and Tips (Inglês)

Traditional audit methods served auditors for decades but as technology advances and stakeholders’ expectations evolve, so does the need for auditors to innovate and transform their approaches in order to keep pace with demand. This publication describes some of the opportunities that new technologies, especially the use of audit data analytics, can offer for audits of entities of all sizes. It also provides a few tips which might be useful for practitioners, Small and Medium Sized Practices (SMPs) and Professional Accountancy Organizations (PAOs) as they support their members.


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    Shukarova Savovska,Kalina, Sirois,Bonnie Ann

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    Europa e Ásia Central,

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    Audit Data Analytics : Opportunities and Tips

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    Senior Financial Management Specialist; audit process; analytical procedure; body of knowledge; investment in hardware; quality audit evidence; segregation of duty; internal audit department; real time information; Consulting and Advisory; subject matter expert; certified public accountant; risk assessment; audit standard; financial statement; substantive procedure; audit procedure; control testing; audit quality; journal entries; learning process; audit approach; external source; internal control; software solution; big data; risk identification; presentation methods; audit work; professional education; technical competence; improved communication; regulatory challenge; advance data; analytical tool; social media; historical information; audit focus; ongoing work; international standard; certified auditors; certified accountant; increased automation; raise awareness; education opportunity; human capital; educational program; education standard; financial reporting; internal audits; ongoing innovation; technological advancement; risk base; audit reporting; auditor independence; software tool; financial information; audit judgment; probability analysis; audit services; trend analysis; accountancy profession; audit testing; noncommercial purposes; standard practice; audit plan; subsidiary right; business decision; high velocity; audit methods; sustainability reporting; forensic accounting; cluster analysis; business partner; medium-sized enterprise; risk analysis; dynamic process; resource availability; large population



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