VGU RESEARCH REPOSITORY
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https://epub.vgu.edu.vn/handle/dlibvgu/639| Title: | Audit quality – is it increased by the growing use of technology with a focus on big data? | Authors: | Au Phuong My | Keywords: | Audit quality;Big data | Issue Date: | 2016 | Publisher: | Vietnamese-German University | Abstract: | In chapter 1, the background of technology used in auditing is discussed. The background chapter presents the growing interests on the application of technology in the audit in order to build a high-quality audit in a fast-paced digital world. Chapter 2 includes 5 sub-chapters. In the first sub-chapter, Audit Quality definition and Framework of Audit Quality will be presented to give readers a general understanding of elements affecting Audit Quality. Sub-chapter 2.2 starts the deeper discussion of the way big Data enabling auditors enhancing Audit Quality. In sub-chapter 2.3, the discussion on how auditors can leverage effectively different available tools and techniques to enhance the quality of audit will be presented. The next sub-chapter 2.4 will present two challenges in technology usage. On the final sub-chapter, the question of the topic will be answered which is in the favor of Audit Quality being increased by the use of Technology. Finally, a conclusion of the paper will be drawn and the main ideas of each chapter will be covered. |
URI(1): | http://epub.vgu.edu.vn/handle/dlibvgu/639 | Rights: | Attribution-NonCommercial 4.0 International |
| Appears in Collections: | Finance & Accounting (FA) |
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| File | Description | Size | Format | Existing users please Login |
|---|---|---|---|---|
| Audit quality - is it increased by the growing use of technology with a focus on big data.pdf | 1.87 MB | Adobe PDF |
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