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External Audit Analytics Framework Survey by Imelda Hotmaria is a document available to read on EtoBox.
What is External Audit Analytics Framework Survey about?
The manuscript presents a comprehensive literature survey on analytical procedures in external auditing, identifying 301 relevant papers and categorizing them by technique and engagement phase. It proposes an External Audit Analytics (EAA) framework to highlight gaps in the existing research and guide future studies on the integration of complex analytics in auditing. The paper aims to assist academics, practitioners, and regulators in understanding and advancing the use of analytics in external audits.
- Author
- Imelda Hotmaria
- Language
- EN