Audit risk assessment is concerned with establishing a confidence level for an engagement, thereby enhancing the detection of probable misstatement and in so doing assisting in the selection of approaches to be followed by the auditor to mitigate such risks. This study examines the existing...

In recent years, the advancement of technology, including the Internet, portable machines, decision support systems, computing, and transmission, has driven the concept of big data. This progress has greatly improved the speed of data processing and storage. This study determines how the big...