Prospects for Implementing Big Data Analytics into the Auditing Profession

Nataliya Kazakova; Margarita Mel&#039;nik; E. V. Dudorova

doi:doi:10.12737/1998-0701-2021-7-3-40-47

UDC 65

Prospects for Implementing Big Data Analytics into the Auditing Profession

Published в Auditor · Volume 7, Issue 3, 2021 · Pages 40–47 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/1998-0701-2021-7-3-40-47

Received: 05.04.2021 Accepted: 08.04.2021 Published: 08.04.2021

Authors

Nataliya Kazakova ¹ · Margarita Mel'nik ² · E. V. Dudorova ³

1 Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)
Moskva, Russian Federation

2 Financial University under the Government of the Russian Federatio (Department of Audit and Corporate Reporting, Professor)
Russian Federation

3 PAO Rosgosstrakh (Specialist)

ABSTRACT

The article analyzes modern trends in the digital transformation of audit, problems and prospects for the use of big data analytics in audit and consulting. The providers of the development of the “roboaudit” direction are large audit companies that invest a lot of resources in the digital transformation of audit. To understand the benefits of digital transformation of auditing, a gradual development of the professional IT worldview among young auditors is required, which takes into account the new competence model of the qualification exam for auditors, which allows assessing information technology knowledge in different modules and at all stages of the exam.

KEYWORDS

audit big data big data analytics audit evidence digital economy

Information References

Authors:

1. Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)

Moskva, Russian Federation

2. Financial University under the Government of the Russian Federatio (Department of Audit and Corporate Reporting, Professor)

Russian Federation

3. PAO Rosgosstrakh (Specialist)

Type:

Article

Pages:

from 40 to 47

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

audit, big data, big data analytics, audit evidence, digital economy

References

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