Purpose

This study aims to analyze the utilization of big data and data analytics (BDA) in financial auditing, focusing on the process of producing legitimacy around these techniques, the factors fostering or hindering such process and the action auditors take to legitimate BDA inside and outside the audit community.

Design/methodology/approach

The analysis bases on semi-structured interviews with partners and senior managers of Italian audit companies.

Findings

The BDA’s legitimation process is more advanced in the audit professional environment than outside the audit community. The Big Four lead the BDA-driven audit innovation process and BDA is used to complement traditional audit procedures. Outside the audit community, the digital maturity of audit clients, the lack of audit standards and the audit oversight authority’s negative view prevent the full legitimation of BDA.

Practical implications

This research highlights factors influencing the utilization of BDA to enhance audit quality. The results can, thus, be used to enhance the audit strategy and to innovate audit practices by using BDA as a source of adequate audit evidence. Audit regulators and standards setters can also use the results to revise the current auditing standards and guidance.

Originality/value

This study adds to the literature on digital transformation in auditing by analyzing the legitimation process of a new audit technique. The paper answers the call for more empirical studies on the utilization of BDA in financial auditing by analyzing the application of such techniques in an unexplored operational setting in which auditees are mainly medium-sized enterprises and family-run businesses.

中文翻译：

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审计中的大数据和数据分析：寻求合法性

目的

本研究旨在分析大数据和数据分析（BDA）在财务审计中的利用，重点是围绕这些技术产生合法性的过程，促进或阻碍该过程的因素以及审计师对内部和外部合法BDA采取的行动。审核社区。

设计/方法/方法

该分析基于对意大利审计公司的合作伙伴和高级经理的半结构化访谈。

发现

在审计专业环境中，BDA的合法化过程要比在审计界之外更为先进。四大巨头领导着BDA驱动的审计创新流程，而BDA则是对传统审计程序的补充。在审计界之外，审计客户的数字化成熟度，缺乏审计标准以及审计监督机构的消极看法阻碍了BDA的全面合法化。

实际影响

这项研究突出了影响BDA利用率以提高审计质量的因素。因此，通过将BDA用作充足的审计证据的来源，可以将结果用于增强审计策略和创新审计实践。审计监管机构和标准制定者还可以使用结果修订当前的审计标准和指南。

创意/价值

通过分析一种新的审计技术的合法化过程，本研究增加了有关审计中数字化转型的文献。本文通过对BDA在财务审计中的利用进行更多实证研究的呼声，方法是分析此类技术在未经开发的运营环境中的应用，在这种环境中，受审核方主要是中型企业和家族企业。