1) Read the articles assigned by your instructor to gain an understanding about how Big Data, data analytics, and new technologies are transforming external audits. After reading these articles, provide a response to the following two questions: a. Discuss at least three specific ways in which Big Data, data analytics, and new technologies can enhance external audits. How does each item discussed improve the effectiveness and/or efficiency of the audit? b. On the other hand, what challenges do auditors face when using Big Data, data analytics, and new technologies during an audit?
2) As noted in the case, auditing standards specifically require auditors to identify revenue recognition as a fraud risk in most audits. Based on your understanding of the company, what factors may increase the risk of fraudulent financial reporting in Souper Bowl’s 2016 revenues?
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