The discussion about technology, digital platforms, and data analytics in audits refers to use of software that gives practitioners the ability to analyze complete datasets in ways that were not possible in the past. Armed with information generated by the software, auditors can more effectively perform risk assessments, design more appropriate procedures, and investigate anomalies that might have gone undetected if the audit relied on sampling rather than a full analysis. It's important to state that for all of technology's benefits, it is not intended to replace humans in the audit. The human qualities of evaluation, analysis, and judgment remain an irreplaceable part of the audit process, and the use of technology can give the people on an audit the ability to focus on those higher-level skills rather than getting bogged down by mundane, rote processes. In the same way that a calculator enables math students to solve more complex problems by allowing them to forgo long division or multiplication computations, technology helps auditors focus their time where it's needed the most. Some of the benefits pointed out were that using technology and data analytics in the audit is the elimination of constraints that sampling places on an engagement. Data analytics gives practitioners the ability to analyze an entire population of data for anomalies, trends, and areas of risk. Auditors are also using analytics to gain an understanding of the flow of data through a client's system, enabling more effective and precise audit planning