El impacto del análisis de datos en la creación de valor en la industria de auditoría
DOI:
https://doi.org/10.34117/bjdv10n8-009Keywords:
auditoría financiera, firma de auditoría, análisis de datos, creación de valor, servicios de auditoríaAbstract
Este artículo se centra en las tendencias de las nuevas tecnologías, especialmente el análisis de datos, con su impacto en la creación de valor para las empresas que operan en la industria de la auditoría. La investigación muestra que las firmas de auditoría gigantes suelen ser las más afectadas. Además, son innovadoras, siempre están a la vanguardia de los cambios que tienen lugar antes de convertirse en estándares normales y obligatorios. Las firmas de auditoría pequeñas y medianas, debido a las limitaciones de recursos y capacidad, suelen ser las que siguen y se ven obligadas a cambiar a medida que estas tendencias se hacen evidentes y están codificadas por la ley y los responsables de las políticas. Luego, todas las entidades comerciales de la industria deben seguir y cumplir con la implementación. Basándose en el análisis del impacto del análisis de datos en las firmas de auditoría gigantes, el artículo proporciona algunas implicaciones y recomendaciones para ellas sobre cómo sobrevivir y mantener su propio desarrollo en el mercado altamente competitivo.
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