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Drawing on insights from recent academic and practitioner papers on audit data analytics (ADA), this paper explores the opportunities and resources available to auditing educators who are interested in integrating an analytics mindset into their curriculum. The aim is to improve auditing education by facilitating the incorporation of an analytics mindset into the auditing curriculum. This study highlights the impact of ADA on the audit profession and the challenges of applying ADA to the full range of auditing tasks. It also provides a comprehensive summary of readily available educational resources that audit educators can use to update their curriculum and enhance students' analytics competency.
International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers
Published: Jan 1, 2021
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