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Financial audit plays a key role in our society, it provides the assurance that the financial statements represent a fair view of the financial health of companies. This assurance is valuable for a wide range of stakeholders: investors, governments, suppliers… And due to the current economic climate and the increasing need for reliable financial information, those stakeholders always expect more assurance from auditors.
On their side, the audited companies have evolved through the years to become very complex and computerized structures which book huge amounts of transactions. This makes the work of auditors tougher than ever. 
In order to meet the demand of the stakeholders and to face the growing complexities of audited entities, audit companies must reinvent their processes and use new technologies. That is the reason why, leading audit companies are investing in Data Analytics. This technology, which is already used in many other industries, has the potential to significantly improve the performance of financial audit companies. 
We will start this thesis by providing a clear understanding of financial auditing and its process. Then, the concepts of Big Data and Data Analytics will be defined. Once the basic notions will be described, we will explain how can Data Analytics enhance the performance of financial audits by presenting all the benefits resulting from the use of this technology in the audit field. We will also analyse the different hurdles that audit companies are facing while implementing Data Analytics in their audit process. 
To go beyond the literature, a qualitative research has been conducted in three audit companies to analyse and compare their strategy regarding Data Analytics. Thanks to these interviews, we will also check if the literature is in line with the reality of the auditors’ work. 
We will conclude this thesis by providing some best practices in order to advise audit companies which are implementing Data Analytics in their audit process or are about to do so.

Audit financier --- Data Analytics --- Big Data --- Sciences économiques & de gestion > Comptabilité & audit

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controleleer --- Accountancy --- Commercial law --- IAS (International Accounting Standards) --- bedrijfsrevisoren --- accountancy --- Belgium --- Auditors --- Directors of corporations --- Vérificateurs-comptables --- Administrateurs de sociétés --- Droit commercial --- Legal status, laws, etc. --- Droit --- 657.37 --- België --- 347.7 --- 657 --- BPB0812 --- jaarrekeningen --- BE / Belgium - België - Belgique --- 657.5 --- 347.720.40 --- U27 - Droit comptable - Boekhoudrecht --- 347.72 <493> --- 657.6 <493> --- audit --- bedrijfsrevisoraat --- boekhouding, controle --- jaarrekeningen, geconsolideerd --- Annual closure of accounts --- Handelsrecht --- Bedrijfsboekhouding --- reviseurs d'entreprise --- comptes annuels --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse. --- Vertegenwoordiging en beheer van vennootschappen: algemeenheden. --- Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- Official verification of accounts. Auditing--België --- 657.6 <493> Official verification of accounts. Auditing--België --- 347.72 <493> Handelsvennootschappen: statuut, aandeelhouder, patrimonium, inbreng, winst en verlies, algemene vergadering, raad van beheer, toezicht. Vennootschaprecht--België --- 657.37 Annual closure of accounts --- Vérificateurs-comptables --- Administrateurs de sociétés --- departement Handelswetenschappen en Bedrijfskunde 11 --- Accountantscontrole. Administratiekantoren. Interne audit. Financiële ratios en analyse --- Vertegenwoordiging en beheer van vennootschappen: algemeenheden --- Droit économique et commercial --- REGLEMENTATION DE L'ECONOMIE ET DU COMMERCE --- DROIT COMPTABLE --- DROIT DES COMPTES ANNUELS --- AUDIT FINANCIER --- Réviseur d'entreprise --- Belgique --- Rôle

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De belangrijkste verandering van de Europese audithervorming voor organisaties van openbaar belang (OOB?s) betreft de bekendmaking van de belangrijkst geachte risico?s op afwijkingen van materieel belang in het auditverslag. Algemeen wordt aangenomen dat dit concept het equivalent is van de kernpunten van de controle (Key Audit Ma­tters (KAM)) in de International Standards on Auditing (ISA) 701.Ter gelegenheid van het 10-jarig bestaan van het ICCI verrichtten en de UCLouvain en de KU Leuven een juridische respectievelijk empirische studie over de impact van de kernpunten op het auditverslag om op basis van de ervaringen sinds enkele jaren in het Verenigd Koninkrijk richtlijnen en goede praktijken te ontwikkelen voor de rapportering over de kernpunten in Belgische OOB?s. De resultaten van de empirische studie werden voorgesteld en besproken op een paneldebat en praktijksessie onder de respectievelijke titels ?How informative are extended audit reports, really?? en ?Experiences with KAM reporting practices in the UK and the Netherlands? tijdens het 9th European Auditing Research Network Symposium (EARNet) dat plaatsvond op 29 september 2017 aan de KU Leuven. Onderhavige publicatie bevat de neerslag van beide delen van de studie.Bron : http://www.icci.be

Controleleer --- Controlling --- Audit --- interne audit --- accountancy --- bedrijfsrevisoren --- Commercial law. Economic law (general) --- United Kingdom --- Auditors --- Auditing --- White collar crimes --- Vérificateurs-comptables --- Vérification comptable --- Crimes en col blanc --- Legal status, laws, etc. --- Law and legislation --- Droit --- 361.5 --- audit --- bedrijfsrevisie --- controleleer --- controle --- jaarrekeningen --- vennootschapsrecht --- europe --- OBB --- reviseurs d'entreprise --- contrôle --- comptes annuels --- droit des societes --- europa --- U28 - Droit de l'insolvabilité - Insolventierecht --- Audit financier --- Comptabilité générale --- BPB1811 --- Financiële audit --- Algemene boekhouding --- Comptabilité --- Vérification comptable --- Normes comptables internationales --- Normes --- bedrijfsmanagement --- jaarrekening, controle --- PXL-Business 2019 --- Normes comptables internationales. --- общо счетоводство --- finančno računovodstvo --- contabilidade geral --- contabilitate financiară --- finanční účetnictví --- algemene boekhouding --- finanšu pārskati --- finansinė apskaita --- финансиско сметководство --- cuntasaíocht airgeadais --- kontabilitet financiar --- financijsko računovodstvo --- финансијско рачуноводство --- finančné účtovníctvo --- liikekirjanpito --- kontabbiltà ġenerali --- contabilidad general --- contabilità generale --- financial accounting --- eksternt regnskab --- allgemeine Buchhaltung --- finantsraamatupidamine --- általános könyvelés --- allmän bokföring --- γενική λογιστική --- rachunkowość finansowa --- contabilitate generală --- kaufmännische Buchhaltung --- finansbogholderi --- handelsboekhouding --- χρημαοοικονομική λογιστική --- финансиски извештаи --- contabilitate comercială --- даночен биланс --- finanšu grāmatvedība --- finansų apskaita --- contabilidade comercial --- comptabilité financière --- kereskedelmi könyvvitel --- poslovno knjigovodstvo --- търговско счетоводство --- финансиски книжења --- komercdarbības uzskaite --- contabilidad financiera --- finantsaruandlus --- obchodné účtovníctvo --- obchodní účetnictví --- főkönyv vezetése --- comptabilité commerciale --- äriraamatupidamine --- contabilità commerciale --- finančné výkazníctvo --- contabilità finanziaria --- rahoituslaskenta --- contabilidad comercial --- финансово отчитане --- kontabiltà kummerċjali --- pénzügyi könyvelés --- kontabiltà finanzjarja --- биланс на успех --- Finanzbuchhaltung --- finanšu uzskaite --- commercial accounting --- äriarvepidamine --- forretningsbogholderi --- contabilidade financeira --- Hauptbuchhaltung --- Geschäftsbuchhaltung --- pénzforgalmi szemléletű könyvelés --- financiële boekhouding --- všeobecné účetnictví --- finančný audit --- iniúchóireacht airgeadais --- finantsaudit --- financiële audit --- auditoria financeira --- financial audit --- οικονομικός έλεγχος --- awditu finanzjarju --- finanční audit --- finansiell revision --- финансов одит --- finančna revizija --- auditoría financiera --- finansinis auditas --- finanšu revīzija --- audyt finansowy --- audit financiar --- pénzügyi audit --- finansiel revision --- tilintarkastus --- Finanzprüfung --- financijska revizija --- audit finanziario --- kontrola prawidłowości --- regularity auditing --- auditoría de regularidad --- finanšu revīzijas veikšana --- finansinis auditavimas --- asianmukaisuuden tarkastus --- reeglipärasusaudit --- efterprøvelse af den formelle rigtighed --- revizija računovodstva --- awditjar tar-regolarità --- одит на редовността --- audit di regolarità --- revizija pravilnosti --- regularity audit --- controllo di regolarità --- pareizības revīzija --- έλεγχος κανονικότητας --- contrôle de régularité --- awditjar finanzjarju --- awditu tar-regolarità --- szabályszerűség ellenőrzése --- audyt prawidłowości --- auditoria de regularidade --- pareizības revīzijas veikšana --- auditoria de contas --- Ordnungsmäßigkeitsprüfung --- rechtmatigheidsonderzoek --- rechtmatigheidscontrole --- financial auditing --- tilien tarkastaminen --- audyt --- iniúchadh --- έλεγχος --- verifica ispettiva --- ревизија --- проверка --- revizija --- auditas --- awditu --- podnikový audit --- tarkastus --- revision --- auditoría --- auditim (menaxhim) --- audits --- auditoria --- ellenőrzés --- Rechnungsprüfung --- revisione --- controllo --- внатрешна контрола --- számvizsgálat --- audit společnosti --- audyt wewnętrzny --- audítorstvo --- надворешна ревизија --- belső ellenőrzés --- iniúchóireacht --- Wirtschaftsprüfung --- Comptabilité générale

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Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents' perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders' interest.

Finance, Public --- Auditing. --- Financial statements. --- Accounting. --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Audits --- Financial statements --- Comfort letters --- Government accounting --- Governmental accounting --- Public accounting --- Auditing --- E-books --- financial audit --- quality control circle --- comparative study --- United Kingdom --- India --- United States --- Yhdistynyt kuningaskunta --- Förenade kungariket --- Ühendkuningriik --- Обединетото Кралство --- An Ríocht Aontaithe --- Spojené kráľovstvo --- ir-Renju Unit --- Ηνωμένο Βασίλειο --- Spojené království --- Великобритания --- Velika Britanija i Sjeverna Irska --- Marea Britanie --- Regno Unito --- Verenigd Koninkrijk --- Mbretëria e Bashkuar --- Уједињено Краљевство --- Apvienotā Karaliste --- Reino Unido --- Egyesült Királyság --- Wielka Brytania --- Det Forenede Kongerige --- Jungtinė Karalystė --- das Vereinigte Königreich --- Združeno kraljestvo --- Royaume-Uni --- Nagy-Britannia és Észak-Írország --- Velká Británie --- Jungtinė Didžiosios Britanijos ir Šiaurės Airijos Karalystė --- Gran Bretagna --- Reino Unido da Grã-Bretanha e Irlanda do Norte --- Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland --- Iso-Britannia --- Storbritannien --- Μεγάλη Βρετανία --- Ujedinjeno Kraljevstvo Velike Britanije i Sjeverne Irske --- Mbretëria e Bashkuar e Britanisë së Madhe dhe Irlandës së Veriut --- das Vereinigte Königreich Großbritannien und Nordirland --- Združeno kraljestvo Velika Britanija in Severna Irska --- Nagy-Britannia és Észak-Írország Egyesült Királysága --- Iso-Britannia ja Pohjois-Irlanti --- Ujedinjena Kraljevina --- Ηνωμένο Βασίλειο της Μεγάλης Βρετανίας και της Βορείου Ιρλανδίας --- Zjednoczone Królestwo Wielkiej Brytanii i Irlandii Północnej --- Spojené království Velké Británie a Severního Irska --- Nagy-Britannia --- Grã-Bretanha --- Groot-Brittannië --- Gran Bretaña --- Уједињено Краљевство Велике Британије и Северне Ирске --- Обединетото Кралство на Велика Британија и Северна Ирска --- Regatul Unit al Marii Britanii și Irlandei de Nord --- Обединено кралство --- Británie --- Ηνωμένο Βασίλειο της Μεγάλης Βρετανίας και της Βόρειας Ιρλανδίας --- Det Forenede Kongerige Storbritannien og Nordirland --- Großbritannien --- Royaume-Uni de Grande-Bretagne et d’Irlande du Nord --- Ison-Britannian ja Pohjois-Irlannin yhdistynyt kuningaskunta --- Regno Unito di Gran Bretagna e Irlanda del Nord --- Suurbritannia ja Põhja-Iiri Ühendkuningriik --- Spojené kráľovstvo Veľkej Británie a Severného ĺrska --- Обединено кралство Великобритания и Северна Ирландия --- Lielbritānijas un Ziemeļīrijas Apvienotā Karaliste --- Veľká Británia a Severné Írsko --- Förenade konungariket Storbritannien och Nordirland --- Lielbritānija --- Grande-Bretagne --- Velika Britanija --- United Kingdom of Great Britain and Northern Ireland --- Marea Britanie și Irlanda de Nord --- Reino Unido de Gran Bretaña e Irlanda del Norte --- lyginamoji studija --- vergelijkende studie --- упоредна студија --- estudio comparativo --- jämförande studie --- studju komparattiv --- vergleichende Studie --- poredbena studija --- studia porównawcze --- võrdlev uurimus --- συγκριτική μελέτη --- összehasonlító tanulmány --- sammenlignende undersøgelse --- porovnávacia štúdia --- étude comparative --- salīdzināmā pētniecība --- primerjalna študija --- vertaileva tutkimus --- studim krahasues --- studiu comparativ --- studio comparativo --- estudo comparativo --- srovnávací studie --- споредбена студија --- сравнително изследване --- komparativna studija --- компаративна студија --- komparativní studie --- círculo de qualidade --- група за контролу квалитета --- laatupiiri --- кръг за контрол на качество --- kokybės kontrolės grandinė --- skupina za kontrolu kakvoće --- kvalitātes kontroles cikls --- skupina kontroly kvality --- ċirku tal-kontroll tal-kwalità --- cercle de qualité --- skupina za kakovost --- cyklus kontroly kvality --- koło jakości --- círculo de calidad --- circuitul controlului calității --- kvalitetscirkel --- kvaliteediring --- rrethi i kontrollit të cilësisë --- кружок за контрола на квалитет --- kwaliteitskring --- Qualitätszirkel --- circolo di qualità --- minőség-ellenőrző kör --- ομάδα ποιότητας --- grup pentru îmbunătățirea calității --- skupina za poboljšanje kvalitete --- quality improvement group --- kvalitetsgrupp --- kokybės grupė --- skupina na zlepšenie kvality --- kvaliteedikontrolli grupp --- grup i përmirësimit të cilësisë --- laaturyhmä --- kvalitātes uzlabošanas grupa --- група за подобрување на квалитетот --- finančný audit --- iniúchóireacht airgeadais --- finantsaudit --- financiële audit --- auditoria financeira --- οικονομικός έλεγχος --- awditu finanzjarju --- finanční audit --- finansiell revision --- финансов одит --- finančna revizija --- auditoría financiera --- finansinis auditas --- audit financier --- finanšu revīzija --- audyt finansowy --- audit financiar --- pénzügyi audit --- finansiel revision --- tilintarkastus --- Finanzprüfung --- financijska revizija --- audit finanziario --- kontrola prawidłowości --- regularity auditing --- auditoría de regularidad --- finanšu revīzijas veikšana --- finansinis auditavimas --- asianmukaisuuden tarkastus --- reeglipärasusaudit --- efterprøvelse af den formelle rigtighed --- revizija računovodstva --- awditjar tar-regolarità --- Wirtschaftsprüfung --- одит на редовността --- audit di regolarità --- revizija pravilnosti --- regularity audit --- controllo di regolarità --- pareizības revīzija --- έλεγχος κανονικότητας --- contrôle de régularité --- awditjar finanzjarju --- awditu tar-regolarità --- szabályszerűség ellenőrzése --- audyt prawidłowości --- auditoria de regularidade --- pareizības revīzijas veikšana --- auditoria de contas --- Ordnungsmäßigkeitsprüfung --- rechtmatigheidsonderzoek --- rechtmatigheidscontrole --- financial auditing --- tilien tarkastaminen --- die Vereinigte Staaten --- Stáit Aontaithe Mheiriceá --- Združene države --- Ηνωμένες Πολιτείες --- l-Istati Uniti --- Ameerika Ühendriigid --- Stati Uniti --- Shtetet e Bashkuara --- Estados Unidos --- Stany Zjednoczone --- Spojené státy --- États-Unis --- Egyesült Államok --- Statele Unite --- Amerikas Savienotās Valstis --- Förenta staterna --- Verenigde Staten --- Сједињене Америчке Државе --- Jungtinės Valstijos --- Yhdysvallat --- Съединени щати --- Sjedinjene Američke Države --- Spojené štáty --- Соединети Американски Држави --- Amerikas Forenede Stater --- САД --- VS --- USA --- EE.UU. --- JAV --- Amerikas förenta stater --- l-Istati Uniti tal-Amerika --- los Estados Unidos de América --- ΗΠΑ --- Shtetet e Bashkuara të Amerikës --- SAD --- Verenigde Staten van Amerika --- Соединетите Држави --- Amerikai Egyesült Államok --- Stati Uniti d'America --- Statele Unite ale Americii --- Ηνωμένες Πολιτείες της Αμερικής --- SHBA --- United States of America --- Ühendriigid --- Ηνωμένες Πολιτείες Αμερικής --- EUA --- ASV --- États-Unis d'Amérique --- Združene države Amerike --- Stany Zjednoczone Ameryki --- САЩ --- Съединени американски щати --- SUA --- Yhdysvallat, USA --- Spojené státy americké --- U.S.A. --- Jungtinės Amerikos Valstijos --- Sjedinjene Države --- Estados Unidos da América --- De Forenede Stater --- Spojené státy severoamerické --- Amerikan yhdysvallat --- Spojené štáty americké --- die Vereinigte Staaten von Amerika --- US --- Índia --- Intia --- l-Indja --- Индија --- Indien --- An India --- Indija --- Ινδία --- Indie --- Inde --- Индия --- Republiek India --- Republikken Indien --- Indická republika --- Republic of India --- Република Индија --- República de la India --- Repubblica India --- Intian tasavalta --- Република Индия --- Republiken Indien --- ir-Repubblika tal-Indja --- Republika Indija --- India Vabariik --- Republika Indii --- Δημοκρατία της Ινδίας --- die Republik Indien --- Indijos Respublika --- Indijas Republika --- Republika e Indisë --- Republica India --- República da Índia --- Indiai Köztársaság --- République de l’Inde --- staidéar comparáideach --- ciorcal rialaithe cáilíochta --- Na Stáit Aontaithe --- Audited financial statements. --- Business & Economics --- Financial.