Recent Challenge for Auditors: Using Data Analytics in the Audit of the Financial Statements

Daniel Botez


Data analytics is the process of examining data sets in order to draw conclusions about the information they contain, increasingly with the aid of specialized systems and software.
Many organizations began using this process in their activities.
A particular domain is the audit of financial statements. The quality of this audit can be enhanced by the use of data analytics. the use of new technology and software solutions change fundamentally the attitude regarding this audit.
The use of data analytics in audit is at the beginning. But the near future requires that auditors respond to this provocation.


Data Analytics; Audit of the Financial Statements; Professional Accountants

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