Sachin Yadav

Date of Award


Degree Type

Honors College Thesis



First Advisor

Marvin Bouillon, Ph.D.

Advisor Department



This study seeks to establish the relationship between Big Data and its impact on the quality of audit evidence and the level of assurance perceived by the end-users. Currently, auditors rely on sampling to provide reasonable assurance that a company’s financial statements are materially in accordance with a country’s Generally Accepted Accounting Principles (GAAP). With Big Data, auditors can minimize the risk posed by sampling, and therefore, provide a reasonable level assurance. The present study examines financial statement users’ perceptions of the level of assurance when auditors present unqualified opinions using Big Data during the audit engagement. It observes this issue in the context of an audit engagement whereby the financial statements are misstated.

Included in

Accounting Commons