Description of Invention
This study reviews the use of data analytics (DA) in auditing, highlighting its potential to enhance audit quality, reduce errors, increase transparency, and boost stakeholder confidence. Despite DA being seen as the future of auditing, its application in practice is lagging. A systematic literature review of 100 articles from 2011 to 2021 reveals that DA can significantly improve audit efficiency and drive digital transformation. The study discusses the evolution, potential challenges, and future directions for DA in auditing, offering insights into emerging trends and diminishing perspectives in big data analytics within the field.