This book discusses the application of Big Data and Analytics in Auditing. The book materials intend to deliver the current scenario of Big Data and Analytics in terms of technologies, opportunities, technology applications, threats and challenges blended with techniques in the field of auditing.   This book aims to cover the opportunities, threats, and challenges of Big Data and Analytics in auditing. It debates some short cases and examples, practitioners' practices, research studies, and their likely impact on the working style of auditors.   The book may serve a broad spectrum of audiences including academicians and students, practitioners, working profess-ionals in the field of auditing, and researchers. The book may also be of interest and value to accounting and auditing firms, and regulators".