The use of data analytics in external auditing: a content analysis approach
Purpose: This study examines the perceptions of interested stakeholders on the factors affecting the use of data analytics (DA) in financial statement audits. Response letters submitted by stakeholders of the auditing services to the International Auditing and Assurance Standards Board's (IAASB...
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| Main Authors: | , |
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| Format: | Article |
| Published: |
Emerald Group Holdings Ltd.
2022
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/43162/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122385416&doi=10.1108%2fARA-11-2020-0177&partnerID=40&md5=5b325b3b7df1958628947b5d16b0406e |
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| Institution: | Universiti Malaya |