ACCG3040 Auditing And Assurance Services : Fountain Essays


Part 1:

The Topic

 “In an increasingly complex and high-volume data environment, the use of technology and data analytics offers opportunities for the auditor to obtain a more effective and robust understanding of the entity and its environment, enhancing the quality of the auditor’s risk assessment and response.”

References:  Brandas, C., Muntean, M., & Didraga, O. (2018), Intelligent decision support in auditing: big data and machine learning approach. Proceedings of the IE 2018 International Conference, p.425.


Outline two ways that data analytics could be applied in auditing key risks identified for the Woolworths group limited audit; and outline two (2) barriers and challenges may be present in using data analytics in the audit of Woolworths group limited

Part 2:

Woolworths Group Limited Annual Report 2019


Please read Woolworths group limited annual report 2019 and complete the following template as appropriate in the spaces provided.

Audit planning memorandum

1. Planning materiality for consolidated economic entity

2. Brief justification of the financial report materiality base $ amount selected and percentage (%) applied:

3. Base chosen:

4. Base chosen because:

5. Percentage applied to the base above and why

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