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1. To what extent will auditors still perform traditional substantive testing in light of the increasing use of audit data analytics? In other words, will

1. To what extent will auditors still perform traditional substantive testing in light of the increasing use of audit data analytics? In other words, will audit data analytics replace all traditional auditing techniques, or complement them?

2. How do audit regulators view these changes in audit technology? You may need to do some additional web searches of audit data analytics and the PCAOB.

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