Leveraging ubiquitous digital data, advanced hardware, and sophisticated software, Big Data Analytics (BDA) enables unprecedented in-depth examination of business processes. This paper investigates how the Big 4 accounting firms promote their use of technology-enabled analytics in auditing practices on their official websites. We find that all the Big 4 market their audit analytics as offering operational insights that add value for clients. Historically, auditors have sought to share valuable perspectives gained during engagements beyond verifying that clients are in compliance with accounting principles. However, providing these value-adding insights is transitioning from a supplementary benefit to an essential selling point of audits. This behavior likely stems from BDA technology’s inherent duality–facilitating regulatory compliance and business intelligence. Incorporating artificial intelligence into audit firms’ technological arsenal will further enhance their ability to deliver client-valued insights. These developments necessitate further research into how the BDA application impacts auditor independence.

中文翻译：

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外部审计中大数据分析四大网站的营销：证据和后果


大数据分析 (BDA) 利用无处不在的数字数据、先进的硬件和复杂的软件，可以对业务流程进行前所未有的深入检查。本文调查了四大会计师事务所如何在其官方网站上的审计实践中推广技术分析的使用。我们发现四大会计师事务所都将其审计分析营销为提供可为客户增加价值的运营见解。从历史上看，审计师除了核实客户是否遵守会计原则之外，还试图分享在业务过程中获得的宝贵观点。然而，提供这些增值见解正在从审计的补充优势转变为重要的卖点。这种行为可能源于 BDA 技术固有的二元性——促进法规遵从性和商业智能。将人工智能纳入审计公司的技术库将进一步增强其提供客户价值见解的能力。这些发展需要进一步研究 BDA 应用程序如何影响审计师的独立性。