Iyad Ismail^1♣ and Fathilatul Abdul Hamid<sup>2

1</sup>School of Business Management, University Utara Malaysia, Kedah, Malaysia
²Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah,
Malaysia

ABSTRACT

This research mainly aimed at recognizing the extent of big data analysis by external auditors. Semi- structured interviews were conducted with 18 external auditors to answer the research question. Utilizing computerized analysis of text, we applied a coding procedure to the scripts using the NVivo Programme. Our findings showed the availability of big data and big data analysis usage by external auditors in Palestine. The results also revealed a series of auditing procedures in order to improve external auditing techniques, which leads to a high-quality audit process. This research is crucial for auditing firms by providing insights into their mechanisms used by auditing firms to identify the most important strategies that help in achieving a competitive audit quality. From both academic and professional perspectives, these results aim to instruct business colleges and auditing institutions to develop techniques for external auditors, in order to apply big data analysis.

Keywords: Big Data Analysis, External Auditors, Technological Auditing.

^♣Corresponding Author: Dr. Iyad Ismail; School of Business Management, Universiti Utara Malaysia, Kedah 06010, Malaysia; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel: 00970599196276