Question One
According to the IAASB, data analytics or big data is the science and art of discovering and
analysing patterns, deviations and inconsistencies, and extracting other useful information in
the data underlying or related to the subject matter of an audit through analysis, modelling and
visualisation for the purpose of planning and performing the audit"
You are required to:
Critically analyse and demonstrate how the definition outlined by IAASB can be applied in the
audit process to enhance audit quality.
25 marks
Answers: 1
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Question One
According to the IAASB, data analytics or big data is the science and art of discoveri...
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