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Audit

Technology - Uburd et al., 2015

QuestionAnswer
behavioural implications on judgement information overload information relevance pattern recognition ambiguity
big data used to make fast and accurate decisions
opportunity to change decision making capabilities
judgement required to select relevant data to be analysed
risk to decision maker if they stop searching for answers when arriving to first possible solution
main challenge collecting, analysing and synthesising large amount of data for judgement
which patterns are difficult to identify ones associated with going concern and fraud
no official audit data standards so firms should create their own or adopt non compulsory / outwith location jurisdiction
Created by: amyperston
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