Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
Data Analytics In An Audit: Examining Fraud Risk And Audit Quality, Sondra Smith
Data Analytics In An Audit: Examining Fraud Risk And Audit Quality, Sondra Smith
Doctor of Business Administration Dissertations
ABSTRACT
DATA ANALYTICS IN AN AUDIT: EXAMINING FRAUD RISK AND
AUDIT QUALITY
by
Sondra Smith
This study is comprised of two papers which examine, through interviews and an experiment, the current practices of data analytics of CPA firms, whether and how fraud risk impacts the usage of data analytics in an audit, and the effect data analytics has on the efficiency and effectiveness of an audit. The implementation of data analytics in an audit is relatively new, and there is not a good understanding of how it is currently being used in practice. Although historically the auditing profession has been …