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Keywords: Audit risk
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2023) 36 (2-3): 201–216.
Published: 20 April 2023
...Ranto Partomuan Sihombing; I Made Narsa; Iman Harymawan Purpose Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of audit risk and estimate how long the audit will take...
