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

Author

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  • Deniz A. Appelbaum
  • Alex Kogan
  • Miklos A. Vasarhelyi

Abstract

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

Suggested Citation

  • Deniz A. Appelbaum & Alex Kogan & Miklos A. Vasarhelyi, 2018. "Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 83-101, January.
    • Handle: RePEc:eme:jalpps:j.acclit.2018.01.001
    DOI: 10.1016/j.acclit.2018.01.001
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    Cited by:

    1. Ruhnke, Klaus, 2023. "Empirical research frameworks in a changing world: The case of audit data analytics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).

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