What type of study is this?

This is a Qualitative Analysis study (also classified as: Ethnography, Task Analysis).

September 10, 2025Journal of risk and financial managementOpen Access

Audit 5.0 in Risk and Materiality Assessment: An Ethnographic Approach

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Authors

MTMaria da Conceição Tavares MAM. Almeida JVJosé Vale

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Overview

Qualitative analysis reveals how digital tools impact risk assessment and materiality in financial auditing, highlighting the essential role of professional judgment.

Key Points

Professional judgment is essential for ensuring ethics and reliability in financial auditing, even with digital tools.
The findings highlight that digital tools improve efficiency and accuracy in audit processes, yet human oversight remains crucial.
Ethnographic analysis in a professional setting provides practical insights into the evolving role of technology in auditing.
The study contributes to understanding the relationship between technology and human judgment in enhancing auditing practices.

Cite This Study

Tavares et al. (2025) studied this question.

synapsesocial.com/papers/68c1ae6654b1d3bfb60e60a2 https://doi.org/10.3390/jrfm18080419

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September 10, 2025Journal of risk and financial managementOpen Access

Audit 5.0 in Risk and Materiality Assessment: An Ethnographic Approach

View Full Paper

Ask AI

Bookmark

Authors

MTMaria da Conceição Tavares MAM. Almeida JVJosé Vale

Discussion

Member takes

Overview

Qualitative analysis reveals how digital tools impact risk assessment and materiality in financial auditing, highlighting the essential role of professional judgment.

Key Points

Professional judgment is essential for ensuring ethics and reliability in financial auditing, even with digital tools.
The findings highlight that digital tools improve efficiency and accuracy in audit processes, yet human oversight remains crucial.
Ethnographic analysis in a professional setting provides practical insights into the evolving role of technology in auditing.
The study contributes to understanding the relationship between technology and human judgment in enhancing auditing practices.

Cite This Study

Tavares et al. (2025) studied this question.

synapsesocial.com/papers/68c1ae6654b1d3bfb60e60a2 https://doi.org/10.3390/jrfm18080419

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