New technological tools have the potential to enable the auditor to mine and analyze large volumes of structured and unstructured data related to a company's financial information. This capability may allow auditors to test 100 percent of a company's transactions instead of only a sample of the population. The discussion about technology, digital platforms, and data analytics in audits refers to use of software that gives practitioners the ability to analyze complete datasets in ways that were not possible in the past. Armed with information generated by the software, auditors can more effectively perform risk assessments, design more appropriate procedures, and investigate anomalies that might have gone undetected if the audit relied on sampling rather than a full analysis. One of the biggest benefits of using technology and data analytics in the audit is the elimination of constraints that sampling places on an engagement. Data analytics gives practitioners the ability to analyze an entire population of data for anomalies, trends, and areas of risk. The auditor should have more time to carefully examine the more complex and higher risk areas that require increased auditor judgment and contain high levels of estimation uncertainty. Such tools, we are told, will also enable auditors to perform advanced analytics which will provide them with greater awareness and deeper insights into the company's operations. Data analytics may also allow auditors to better track and analyze their client's trends and risks against industry or geographical datasets, allowing them to make more informed decisions and assessments throughout the audit process