Business, Management and Accounting
10 months ago

Data analytics revolutionizes audit quality in South Africa, ensuring financial integrity.

Springer proceedings in business and economics
The Role of Data Analytics in Enhancing External Audit Quality
Karlien Dempsey, Vanessa van Dyk

Paper Summary

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Data analytics tools are being used by auditors in South Africa to improve the quality of external audits. The study found that the use of data analytics enhances audit quality by addressing concerns in the audit process. The research investigated how data analytics is incorporated into audits, the benefits and challenges of using these tools, and the impact on audit regulatory inspection results. The study concluded that data analytics play a significant role in enhancing external audit quality in South Africa.