Detail Big Data as Complementary Audit Evidence (Accounting Horizons) Bibliografi Author: Yoon, Kyunghee ; Hoogduin, Lucas ; Zhang, Li Topik: Big Data; audit evidence Bahasa: (EN )    Edisi: Vol. 29, No. 2     Penerbit: American Accounting Association     Tahun Terbit: 2015     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: ContentServer.pdf (115.85KB; 5 download) Abstract SYNOPSIS: In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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