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Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics

Deniz A. Appelbaum, Alex Kogan and Miklos A. Vasarhelyi

Journal of Accounting Literature, 2018, vol. 40, issue 1, 83-101

Abstract: Keywords: External audit analytics, Analytical procedures, Big data, Business analytics, Audit engagement

Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jalpps:j.acclit.2018.01.001

DOI: 10.1016/j.acclit.2018.01.001

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Journal of Accounting Literature is currently edited by Professor Martina Linnenluecke and Professor Tom Smith

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