Uo auditing theory and practice

The strength of evidence Auditing: A Journal of Practice & Theory Volume 36, Number 4, 2017 f8 Appelbaum, Kogan, and Vasarhelyi that supports various assertions should be measured and aggregated to finally determine whether the assertions are true

This requirement holds true even in a Big Data environment

Most of the research discussion is focused within an audit standards setting, audit practice issues, and the development of better audit data analytics

While these areas all lend themselves to empirical research in auditing, this paper has been oriented more toward theory and practice

Auditing: A Journal of Practice & Theory contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena)