Date of Award
Honors College Thesis
Marvin Bouillon, Ph.D.
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.
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Yadav, Sachin, "The Impact of Big Data on Audit Evidence and the Level of Assurance" (2020). Honors Theses. 735.