Big Data as Complementary Audit Evidence

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Abstract

SYNOPSIS In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.

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Yoon et al. (Fri,) studied this question.

synapsesocial.com/papers/69fb85a7ddc5c1f6f9dd4eec https://doi.org/https://doi.org/10.2308/acch-51076

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Accounting Horizons

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Institute of Semitic Studies

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