The Importance of Big Data Visualisations for Auditors’ Decisions

Abstract

Many achievements using big data are recorded in the vast majority of industrial sectors, accounting is no different, so big data is ubiquitous. The presence of big data within the practice of auditing is still at an early stage. A reliance upon technological tools, however, has resulted in the implementation of computer-assisted auditing techniques. This study, then, based on qualitative analyses, highlights how big data visualisations may assist the evaluation of auditors’ evidence so that data can be retrieved in ways that help produce professional judgments.