Auditing in the era of big data: a literature review

Zaldy Adrianto


The Big 4 accounting firm are looking for implement the big data analytics in their audit engagements. With the growing investment in from $34 billion in 2013 increasing to $232 billion through 2016 (Gartner 2012). Specially, The Big 4 firms, sees Big Data as an increasingly important part of their assurance practice. The objective of this paper are to give first insight and literature regarding the development of big data analytics and its impact into audit and assurance engagement.

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