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کد محصول: H337
سال نشر: ۲۰۱۸
نام ناشر (پایگاه داده): الزویر
نام مجله: Journal of Accounting Literature
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۹ صفحه PDF
عنوان فارسی:
مقاله انگلیسی حسابداری ۲۰۱۸ : روش های تجزیه و تحلیل در حسابرسی خارجی: یک بررسی جامع ادبی و چارچوبی برای تجزیه و تحلیل حسابرسی خارجی
عنوان انگلیسی:
Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics
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Abstract
There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This paper starts the process of addressing these questions by examining extant external audit research. 301 papers are identified that discuss some use of analytical procedures in the public audit engagement. These papers are then categorized by technique, engagement phase, and other attributes to facilitate understanding. This analysis of the literature is categorized into an External Audit Analytics (EAA) framework, the objective of which is to identify gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature. Specifically, this synthesis organizes audit research, thereby offering guidelines regarding possible future research about approaches for more complex and data driven analytics in the engagement.
Keywords : External audit analytics,Analytical procedures,Big data,Business analytics,Audit engagement
۱. Introduction
There is increasing recognition in the public audit profession that the emergence of big data as well as the growing use of analytics by audit clients has brought new opportunities and concerns (Appelbaum, Kogan & Vasarhelyi, 2017). That is, should more complex analytics be used in the engagement and if so, where? Which techniques appear to be most promising? It is said by many that the public auditing profession would be the last to adopt new technologies, that regulations mold the scope, breadth, and methodology of the engagement. However, the standards do not explicitly define the type of analytical approaches that should be undertaken by auditors to fulfill regulatory requirements, except that the auditor should develop an expectation from the appropriate analytics of reliable data from certain accounts, and then calculate the difference of these expectations and the recorded numbers (AS 2305, PCAOB, 2016a). The standards require that analytical procedures be undertaken in addition to evidence collection at the preliminary review and final review stages (Daroca & Holder, 1985), but the decision about which analytical techniques to use is left to auditor judgment.
The opaqueness of this aspect of public auditing has led to numerous debates and discussion within the auditing academic community since 1958 (AICPA, 1958). These debates have increased with the emergence of big data and automation of business financial reporting (Vasarhelyi, Kogan, & Tuttle, 2015). These discussions and debates, as evidenced in academic publications, are indicative of the degree and breadth of analytical approaches available to the engagement. Therefore, it is only natural to investigate this vast body of audit academic research for insights regarding an expanded use of analytics. This research is relevant to:
Audit academics and researchers who are interested in continuing with new research about analytics in the external audit engagement and who can refer to this paper for guidance as to which areas have previously been discussed in the literature and which could benefit from additional attention
Practitioners or auditors who want to be aware of the degree of research and of innovative ideas about analytics and to possibly incorporate them in the engagement
Regulators who are seeking to update the standards and suggest best practices regarding the use of analytical procedures in the audit engagement.
This paper represents an effort to identify and categorize academic publications referencing the use of analytics in the engagement. Accordingly, 301 papers are identified that discuss some aspect of analytical procedures in the external audit engagement. The large number of papers make it difficult for academics and practitioners to identify specific analytic techniques or gaps in the research. Therefore, these papers are first categorized by technique, engagement phase, and other attributes to facilitate an understanding. This preliminary analysis of the literature is subsequently categorized in an External Audit Analytics (EAA) framework, derived from Business Analytics (BA), and whose objective is to facilitate the identification of gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature.
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