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July/August 2023 » The Use of Data Analytics in Auditing
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Theresa F. Henry, PhD, CPA, and Mark P. Holtzman, PhD, CPA, and David A. Rosenthal, PhD, and Rob R. Weitz, PhD
The accounting press has heralded the growing and transformational use of data analytics in accounting—auditing in particular. A recent poll regarding top priorities for audit leaders conducted by Gartner showed that “top focus areas for audit leaders in 2022 are attracting talent with nontraditional audit skills and effectively leveraging more advanced data analytics applications” (Gartner, “Top Priorities for Audit Leaders in 2023,” https://gtnr.it/3Q5pkp3).
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