| Abstract [eng] |
In today’s world, technology is booming and evolving very rapidly. As a result, huge amounts of data are generated. Much of the data remains unused and does not benefit businesses at all. However, when used properly, it can become a great source of information. This is where the concept of Big Data comes into play, which is an array of data of various kinds, both structured and unstructured. They can be used in many fields, from marketing and finance to medicine. Audit is not an exception. Despite strict regulation of the audit process, Big Data can become a source of audit evidence to be collected. The question is how all this information can be used in a company’s audit evidence gathering procedures. This work is designed to examine how the integration of big data into the audit evidence gathering phase is assessed by the audit and information technology industries. The field is being examined more and more often, but there is still a lack of research on this topic in Lithuania. Therefore, the object of this research is the integration of big data into the stage of gathering and evaluating audit evidence when performing financial audits of companies in Lithuania. The aim is to explore the attitudes of auditors and IT professionals towards the integration of big data and big data analysis at the stage of gathering and evaluating audit evidence. |
