Discuss current developments in emerging technologies, including big data and the use of data analytics and the potential impact on the conduct of an audit and audit quality.Assess and describe how IT can be used to assist the auditor and recommend the use of Computer-assisted audit techniques (CAATs) and data analytics where appropriate, and.The Advanced Audit and Assurance syllabus includes the following learning outcomes: This article provides some insight into the matters which need to be considered by auditors when using data analytics. An introduction to professional insights.
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