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<p>This study presents evidence on practicing auditors’ perceptions of and competencies in applying big data and data analytics to audit engagements. An electronic questionnaire distributed to accountants shows that auditors have good information technology skills and are well-acquainted with big data and data analytics. However, they lack relevant technical skills and are unfamiliar with related data analysis tools, excluding Excel. The results reveal 64.71% of accountants have notdoi:10.53106/256299802019120101005 fatcat:hp6nbi47d5bcngdu5raccelntu