Barriers for big data integration to the financial statement audit procedures

An application of the most inovative technologies of the big data processing is the high challenge for financial statement auditors. The term “big data” refers to large amount of digital data that may be used to reveal issues, prospective and relations of human behaviour and actions. For instance, i...

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Bibliographic Details
Main Author: Daiva Raziūnienė
Format: Article
Language:English
Published: Vilnius University Press 2021-12-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
Online Access:https://www.zurnalai.vu.lt/BATP/article/view/25298