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Eight Issues on Audit Data Analytics We Would Like Researched

机译:我们将研究有关审计数据分析的八个问题

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摘要

Data analytics has been emphasized as an effective tool in audit engagements. However, both our understanding and the use of data analytics in audit engagements are limited. The objective of this paper is to draw academic researchers' attentions to the issues of data analytics identified by an experienced practitioner in the field. These issues range from standards and the framework of data analytics to the use of data analytics in different phases of audit engagements and the corresponding consequences. The use of external data, sample versus population, and reliance on the work of internal auditors are also discussed. By addressing these issues, academic researchers can not only provide solutions to the field but also contribute to the knowledge body of academic literature.
机译:数据分析一直被认为是审计活动中的有效工具。但是,我们对审计业务的了解和对数据分析的使用都受到限制。本文的目的是引起学术研究人员对由该领域经验丰富的从业人员发现的数据分析问题的关注。这些问题的范围从标准和数据分析框架到在审计参与的不同阶段使用数据分析以及相应的后果。还讨论了外部数据的使用,样本与总体以及对内部审计师工作的依赖。通过解决这些问题,学术研究人员不仅可以提供该领域的解决方案,而且可以为学术文献的知识体系做出贡献。

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