Abstract There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This paper starts the process of addressing these questions by examining extant external audit research. 301 papers are identified that discuss some use of analytical procedures in the public audit engagement. These papers are then categorized by technique, engagement phase, and other attributes to facilitate understanding. This analysis of the literature is categorized into an External Audit Analytics (EAA) framework, the objective of which is to identify gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature. Specifically, this synthesis organizes audit research, thereby offering guidelines regarding possible future research about approaches for more complex and data driven analytics in the engagement.

中文翻译：

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外部审计中的分析程序：全面的文献调查和外部审计分析框架

摘要公共审计界越来越认识到，大数据的出现以及审计客户对业务分析方法的日益使用带来了新的机遇和挑战。也就是说，是否应在约定中使用除常规分析程序之外的更复杂的业务分析？哪些技术似乎最有前途？本文通过审查现有的外部审计研究来着手解决这些问题。确定了301篇论文，讨论了公共审计工作中分析程序的一些用法。然后按技术，参与阶段和其他属性对这些论文进行分类，以促进理解。这种对文献的分析被归类为外部审计分析（EAA）框架，目的是找出差距，为进行新的研究提供动力，并对本文献中涉及的主要主题进行分类和概述。具体来说，此综合报告组织了审计研究，从而提供了有关将来可能进行的研究的指南，这些研究可能涉及参与中更复杂和数据驱动的分析方法。