Read the article,'Data aggregation's new frontier,'by Wisniewski, M. (2017), which canbe assessed through the library. The article's hyperlink is currently not valid.

To encourage the development of higher thinking skills, you should reflect on the effect technological innovation is having on the auditing profession, financial statement auditing concepts such as audit evidence, financial statement assertions, blockchain, automation, and data analytics. Read the journal articles by Aldhizer (2017) and Jagst (2016) to obtain background on disruptive technologies' influence on auditing and financial accounting. Both the articles are in the references list of your assessment task. The articles can be assessed through the library.

https://tax.thomsonreuters.com/blog/data-analytics-and-the-accounting-professional-what-does-it-mean-for-you/

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Learning Outcomes

1. To be able to identify the key audit assertions in a financial report audit.
2. To be able to evaluate the persuasiveness of audit evidence.
3. To be able to assess how the client's information technology influences audit risk.
4. To assess how disruptive technologies influence the demand for audit and assurance engagements.