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Keywords: Audit evidence collection
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Journal Articles
Qualitative Research in Financial Markets (2025) 17 (4): 687–715.
Published: 06 September 2024
..., and the main factors affecting the audit standard and audit evidence collection. Findings This study found that the reliability of audit standards and the way audit evidence is collected can be affected by big data. It concludes that audit standards need to be improved and strengthened to include detailed...
