{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,21]],"date-time":"2026-07-21T17:48:28Z","timestamp":1784656108468,"version":"3.55.0"},"reference-count":42,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2015,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Data analytics has been emphasized as an effective tool in audit engagements. However, both our understanding and the use of data analytics in audit engagements are limited. The objective of this paper is to draw academic researchers' attentions to the issues of data analytics identified by an experienced practitioner in the field. These issues range from standards and the framework of data analytics to the use of data analytics in different phases of audit engagements and the corresponding consequences. The use of external data, sample versus population, and reliance on the work of internal auditors are also discussed. By addressing these issues, academic researchers can not only provide solutions to the field but also contribute to the knowledge body of academic literature.<\/jats:p>","DOI":"10.2308\/isys-50955","type":"journal-article","created":{"date-parts":[[2014,10,14]],"date-time":"2014-10-14T21:56:48Z","timestamp":1413323808000},"page":"155-162","source":"Crossref","is-referenced-by-count":63,"title":["Eight Issues on Audit Data Analytics We Would Like Researched"],"prefix":"10.2308","volume":"29","author":[{"given":"Tawei","family":"Wang","sequence":"first","affiliation":[{"name":"University of Hawaii at Manoa"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Robert","family":"Cuthbertson","sequence":"additional","affiliation":[{"name":"CaseWare IDEA Inc."}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2014,10,1]]},"reference":[{"key":"2024082915283824700_i1558-7959-29-1-155-Alles1","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1016\/j.accinf.2005.10.004","article-title":"Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens","volume":"7","author":"Alles","year":"2006","journal-title":"International Journal of Accounting Information Systems"},{"issue":"2","key":"2024082915283824700_i1558-7959-29-1-155-Alles2","doi-asserted-by":"crossref","first-page":"195","DOI":"10.2308\/jis.2008.22.2.195","article-title":"Putting continuous auditing theory into practice: Lessons from two pilot implementations","volume":"22","author":"Alles","year":"2008","journal-title":"Journal of Information Systems"},{"key":"2024082915283824700_i1558-7959-29-1-155-AmericanInstituteofCertifiedPublicAccountantsAICPA1","unstructured":"American Institute of Certified Public Accountants (AICPA). 2001. 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