The purpose of this study is to discuss the future of the audit profession. If the future of the profession can be predicted, then professionals will have the opportunity to prepare in advance. Expert consensus is used as a basis to generate modifications in the audit profession. A modified...

This study develops machine learning models to predict audit quality by using a wide range of data describing detailed characteristics of accounting firms, individual audit partners, and public companies in China. It constructs the surprise score, a new measure of audit quality, calculated as...

Audit practitioners have been progressively adopting communications and analytic technology to extend the scope, change the timing, and reduce the costs of audit processes. These efforts have been mainly ad hoc, lacking an integrative theoretical positioning. This paper redefines the concept of...

In this paper we discuss the value that process mining of event logs can provide to internal and external auditors. Process mining aims to extract knowledge from event logs recorded by an information system. What makes an event log such a unique and potentially invaluable resource for auditing...