Abstract: Title: The emergence of Big Data and Auditors' Perception (A comparative study on India and Bangladesh) Aim: The aim of the study is to explore and compare the perception of auditors in India and Bangladesh towards the implementation of big data analytics in audit. Method: In this study a qualitative method has been applied using semi-structured interviews. The study is an exploratory research and has been analysed thematically. Results and conclusions: Employing the Technology Acceptance Model (TAM) as a conceptual framework, this study conducted a comparative analysis of auditors' perceptions, emphasizing the components of perceived usefulness, perceived ease of use, intention to adopt, and their interactions. The results of the study show that the intention to adopt big data analytics tools emerges as a shared aspiration among auditors from both India and Bangladesh.