Process Mining is a new kind of Business Analytics and has emerged as a powerful family of
Process Science techniques for analysing and improving business processes. Although …

This study reviews literature examining digital transformation in the external audit setting.
Our review will inform the standard‐setting initiatives of the International Auditing and …

Since 2009, blockchain has served as a potentially transformative information technology
expected to be as revolutionary as the Internet. Originally developed as a methodology to …

Modern audit engagements often involve examination of clients that are using Big Data and
analytics to remain competitive and relevant in today's business environment. Client systems …

This paper analyses the use of big data techniques in auditing, and finds that the practice is
not as widespread as it is in other related fields. We first introduce contemporary big data …

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency
and effectiveness of external audits through the automation of audit work and obtaining a …

After decades of frustration with long “AI Winters,” various business industries are witnessing
the arrival of AI's “Spring,” with its massive and compelling benefits. Auditing will also evolve …

The ongoing transformation of supreme audit institutions (SAIs) external environment is
changing the demands and expectations of its stakeholders. The changing environment …

This paper proposes the concept of artificial intelligence co-piloted auditing, emphasizing
the collaborative potential of auditors and foundation models in the auditing domain. The …

The audit of financial statements is a complex and highly specialized process. Digitalization
and the increasing automation of transaction processing create new challenges for auditors …