| Abstract [eng] |
With improving of technology at an unprecedented speed and enabling organizations to use and analyze more data than ever before, financial audit is ready for profound and rapid changes. Technology, combined with the competence of today's qualified auditor, allows audit professionals to immerse much deeper into the financial aspects of an organization and provide insights that lead to more informed decisions that support high-quality auditing (Kesimli I., 2018). Numerous studies have been conducted on how emerging and existing technology will change the work of auditors, modify the audit process itself, and perhaps even in the future, audits will be conducted without human intervention. However, we cannot reach a united decision, because the application of technology in auditing has not only positive but also negative factors. In order to work with new tools, auditors will need to deepen their knowledge of information systems, in order to acquire such systems, the company will incur high costs, risks due to data security, encryption or non-validations. The object of this research work: development of audit tests using analysis of big data business tools. The aim of this research is to perform an experiment and compare the results obtained by developing audit tests using analysis of big data business tools and traditional tools. Tasks of the research work: 1. to analyze the scientific literature about changes in audit influenced by technology and to reveal their opportunities and challenges; 2. to analyze theoretical solutions, what tools are used to develop audit tests and to reveal the differences between analysis of big data business tools and traditional tools; 3. prepare a methodology for adapting the analysis of big data business tool and the traditional tool to one of the accounting areas and identify changes; 4. perform an experiment using traditional and analysis of big data bussines tools to audit and compare the results obtained. The study found that the application of the big data tool in the audit of financial statements compared to traditional audit methods can increase the scope of the audit, make sampling methods obsolete and allow 100% of the entire sample to be audited. Manual processes become automated, verification tests are performed with the help of a tool, so more time can be devoted to more detailed analyzes. Risk assessment procedures include risk response actions, so the tool is used to identify risk avoidance solutions that are difficult and expensive to use with traditional tools. |
