Auditor Skill In The Big Data Era Review From Literature Study

Abstract

This study aims to identify the skills needed by accountants in the significant data era. This survey is a type of qualitative survey using library survey data collection technology. The data analysis method that the researcher uses to answer the questions posed in the problem formulation is a descriptive method that uses the collected data to describe the problem. This research is conducted by researching and understanding journals, articles, documents, or other documented sources that are relevant and support the research question. Use of Big Data Analytical Skills, Critical Thinking, Effective Communication, Excellence, Business Understanding Ability, Data Management, and Shaping Ability, Computer Aided Auditing Techniques (CAAT) Ability, Honesty, Politeness, and Empathy.