An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements

This study explores the use of audit data analytics (ADA) in current audit practice. First, we interviewed the heads of professional practice of five international public accounting firms in Norway. We find that they differ in strategies on how to implement ADA and the heads report significant uncer...

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Bibliographische Detailangaben

Veröffentlicht in:	Accounting horizons 2020-12, Vol.34 (4), p.75-103
Hauptverfasser:	Eilifsen, Aasmund, Kinserdal, Finn, Messier, William F., McKee, Thomas E.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting firms Audit engagements Audits Data analysis Managers Uncertainty Usefulness
Online-Zugang:	Volltext
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