Audit data analytics, machine learning, and full population testing

Emerging technologies like data analytics and machine learning are impacting the accounting profession. In particular, significant changes are anticipated in audit and assurance procedures because of those impacts. One such potential change is audit sampling. As audit sampling only provides a small...

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Bibliographic Details
Main Authors: Feiqi Huang, Won Gyun No, Miklos A. Vasarhelyi, Zhaokai Yan
Format: Article
Language:English
Published: KeAi Communications Co., Ltd. 2022-11-01
Series:Journal of Finance and Data Science
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S240591882200006X