Journal ArticleDOI
The impact of information technology on the audit process: an assessment of the state of the art and implications for the future
TLDR
In this paper, the authors assess the current impact of technology on the audit process and discuss the future implications of technological trends for the auditing profession, providing a summary of how information technology has impacted audit planning, testing, and documentation.Abstract:
In the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete most procedures on‐line. To audit on‐line systems, auditors will have to incorporate on‐line audit software as their primary audit tool and gather evidence electronically. Assesses the current impact of technology on the audit process, and discusses the future implications of technological trends for the auditing profession. More specifically, provides a summary of how information technology has impacted audit planning, testing, and documentation.read more
Citations
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Journal ArticleDOI
Continuous Auditing: Building Automated Auditing Capability
TL;DR: The digital economy has significantly altered the way business is conducted and financial information is communicated as mentioned in this paper, and a rapidly growing number of organizations are conducting business and publishing financial information online.
Journal ArticleDOI
Auditors' Training and Proficiency in Information Systems: A Research Synthesis
TL;DR: A review of extant literature examining issues relating to auditors' knowledge of and training in information systems finds it important due to the rapidly changing landscape of auditing.
Journal ArticleDOI
The utilisation of generalized audit software (GAS) by external auditors
Aidi Ahmi,Simon Kent +1 more
TL;DR: In this article, the authors investigated the utilization of Generalized Audit Software (GAS) by external auditors in the UK and focused on small and medium-sized audit firms in UK whereas most other GAS studies have examined the big four audit firms.
Journal ArticleDOI
An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners
TL;DR: It is found that additional factors are significant for IT audit quality and that the relative importance of the factors for IT Audit quality differs for IT versus financial auditors.
Journal ArticleDOI
Continuous auditing technologies and models: A discussion
TL;DR: In the age of real-time accounting andreal-time communication current audit practices, while effective, often provide audit results long after fraud and/or errors have occurred.
References
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Journal ArticleDOI
Continuous Auditing: Building Automated Auditing Capability
TL;DR: The digital economy has significantly altered the way business is conducted and financial information is communicated as mentioned in this paper, and a rapidly growing number of organizations are conducting business and publishing financial information online.
Journal Article
Take My Manual Audit, Please
TL;DR: The benefits of using auditing software are outlined and how relatively user-friendly the applications are shown and how the programs reduce the cost of audit engagements.
Journal Article
Taking Advantage of Technology
TL;DR: Gill as mentioned in this paper uses RIA's Tax Desk as an electronic replacement for the 26-volume printed RIA tax service to which he once subscribed, and uses OneDisk from Tax Analysts to research actual court cases.
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