The Impact of the Audit Client's Big Data on the Planning of External Audit Procedures - A Future Vision.

The research paper aimed to address the phenomenon of big data, in terms of concept, features and types, and from the perspective of external audit as it is a variable in the audit practice environment that affects the audit process in its various stages, with the researcher trying to put some proposals as a future vision of how the auditor will respond to the expected effects of big data on planning  External audit procedures.  In this regard, the researcher concluded that big data refers to a set of data whose size exceeds the capacity of the model database and requires tools and software to capture, store, manage and analyze such data, and considering that big data is a variable in the audit practice environment of the audit client, it affects the audit as a professional service.  Integrated through its four stages, where the relationship between them and their effects on the planning of external audit procedures has been analyzed (evidence in auditing- relative importance -audit risk model - audit plan and program - basic tests - sample size). The researcher also presented a proposal for a future vision of how the auditor will respond to the expected effects of big data on the planning of external audit procedures, and  also future research.