The Clients’ growing interaction with big data tools according to some interviewees leads to changing expectations as to the kind of audit and audit evidence thatis appropriate for their business Th

"We are relying more on data analytics to identify risks and potential issues in our business, and we expect our auditors to do the same. We want them to use data analytics tools to provide more valuable insights and to help us make better business decisions."

"We are investing heavily in big data tools and we expect our auditors to be able to use them effectively. We want them to be able to analyze large amounts of data quickly and accurately, and to provide us with actionable insights that we can use to improve our business."

"As our business becomes more data-driven, we expect our auditors to be able to provide us with more detailed and granular audit evidence. We want them to be able to drill down into the data and provide us with a deeper understanding of the risks and opportunities in our business."

"We are looking for auditors who can help us leverage our data to improve our business processes and operations. We want them to be able to identify areas where we can use data to drive efficiencies and to help us make better decisions."