审计
大数据
相关性(法律)
信息技术审计
会计
可靠性(半导体)
审计证据
审核计划
业务
计算机科学
数据科学
风险分析(工程)
联合审计
内部审计
数据挖掘
物理
功率(物理)
量子力学
政治学
法学
作者
Kyunghee Yoon,Lucas A. Hoogduin,Li Zhang
出处
期刊:Accounting Horizons
[American Accounting Association]
日期:2015-02-27
卷期号:29 (2): 431-438
被引量:317
摘要
SYNOPSIS In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.
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