A Framework for Auditor Data Literacy: A Normative Position
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DOI: 10.2308/horizons-19-127
Abstract: Many accounting firms are starting to re-align their audit processes to incorporate technology and Audit Data Analytics (ADA), as the traditional procedures would seem to not be sufficiently effective and efficient to meet evolving market… read more here.
Keywords: auditor data; data analytics; data literacy; normative position ... See more keywords