دانلود رایگان مقاله لاتین آنالیز داده در حسابرسی از سایت الزویر
عنوان فارسی مقاله:
تجزیه و تحلیل داده در حسابرسی: فرصت ها و چالش ها
عنوان انگلیسی مقاله:
Data analytics in auditing: Opportunities and challenges
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بخشی از مقاله انگلیسی :
Big data has been defined as ‘‘high-volume, highvelocity, and high-variety information assets that demand cost-effective, innovative forms of information processing for enhanced insight and decision-making’’ (Gartner, 2013). The characteristics of volume, velocity, and variety, which describe the features that make big data unique, are often referred to as the Three Vs of big data (Alles & Gray, 2014). However, as Gartner explains, big data must be analyzed or processed in an innovative way in order to be relevant and useful for decision making. Indeed, big data as a concept is often discussed in conjunction with analysis of the data. For example, as noted by Alles and Gray (2014), big data in the accounting literature is often defined by the types of analysis that can be performed with the data, such as DA or predictive analytics, rather than as a type of data source. In addition, the source of the data can vary. Alles and Gray (2014, p. 5) note specifically: To auditors, the data in (or contents of) big data refers to collections of multiple types of data, which could include some mix of traditional structured financial and non-financial data, logistics data, sensor data, emails, telephone calls, social media data, blogs, as well as other internal and external data. The availability of large amounts of computerized data in companies has been steadily increasing over the years, but recent advances in processing speed, cloud storage, and the rise of social networks has changed the ease of access to data and the nature of data that can be captured and stored for later use. At the same time, software used to analyze large volumes of data (i.e., data mining tools) as well as more sophisticated data visualization tools can potentially increase the ability of individuals to understand the story that the data is telling them (AICPA, 2014; Capriotti, 2014; Whitehouse, 2014). DA approaches are very similar to the methods used by academic researchers in conducting empirical research. Crawley and Whelan (2014) acknowledge the overlap between DA techniques and academic research, and discuss how academic researchers could expand their use of DA techniques to enhance and improve the types of research questions they can address. In DA, as in academic research, large amounts of data are collected and tested to ensure BUSHOR-1226; No. of Pages 8 2 C.E. Earley they are sufficient for addressing a particular research question of interest and then analyzed using statistical packages or other software programs that identify patterns or relationships among data items. The steps that follow–—analyzing and interpreting the output from these tools–—require a high level of expertise on the part of the researcher–—or in the case of public accounting firms, the consultant or auditor. The analysis of the data output is only able to be completed by individuals with the ability to engage in expert behaviors such as pattern recognition and critical thinking; therefore, it is impossible with current technological capabilities to fully automate the DA process.
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کلمات کلیدی:
Audit data & analytics | KPMG | GLOBAL https://home.kpmg.com/xx/en/home/services/audit/audit-data-analytics.html D&A unlocks the data in your business and delivers insight to help enhance audit quality. [PDF]The Use of Data Analytics in the Audit of Financial Statements https://www.frc.org.uk/.../Audit.../Audit-Quality-Thematic-Review-The-Use-of-Data-... enhancing their use of data analytic tools in the audit, contributing to their own processes ... (audit data analytics or ADA) is increasing in the global audit. Audit Data Analytics - AICPA https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/.../auditanalytics.asp... A joint ASEC and Auditing Standards Board working group has also been formed to develop a new AICPA Audit Data Analytics Guide. Audit Data Standards Audit Data Analytics Guide - AICPA https://www.aicpa.org/InterestAreas/FRC/.../Pages/AuditDataAnalyticsGuide.aspx Replaces the current AICPA Analytical Procedures Guide, it discusses audit data analytics and provides examples of how these tools and techniques can be ... Searches related to Data analytics in auditing internal audit data analytics strategy how big data and analytics are transforming the audit benefits of data analytics audit audit data analytics tools audit data analytics software data analytics audit jobs audit analytics definition big data audit program
