Title: Incorporating an analytics mindset into the audit curriculum

Authors: Yan Luo

Addresses: Charles W. Lamden School of Accountancy, Fowler College of Business, San Diego State University, 5500 Campanile Dr., San Diego, CA, 92182-8221, USA

Abstract: Drawing on insights from recent academic and practitioner papers on audit data analytics (ADA), this paper explores the opportunities and resources available to auditing educators who are interested in integrating an analytics mindset into their curriculum. The aim is to improve auditing education by facilitating the incorporation of an analytics mindset into the auditing curriculum. This study highlights the impact of ADA on the audit profession and the challenges of applying ADA to the full range of auditing tasks. It also provides a comprehensive summary of readily available educational resources that audit educators can use to update their curriculum and enhance students' analytics competency.

Keywords: analytics; audit; big data; curriculum; education; mindset; visualisation.

DOI: 10.1504/IJAAPE.2021.121498

International Journal of Accounting, Auditing and Performance Evaluation, 2021 Vol.17 No.3/4, pp.300 - 316

Received: 02 Apr 2020
Accepted: 11 Mar 2021
Published online: 16 Mar 2022 *

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