IT and the auditor: the next 10 years
Article Abstract:
Advances in information technology (IT) have increased the importance of the end-user, leading to a democratization of computer use. Computer systems design increasingly is predicated upon the needs of the end-user. The increased importance of the end-user has necessitated a shift away from scientific management towards people-oriented approaches. Advances in IT will also foster the creation a a national infrastructure for computing based on electronic data interchange. IT will generate more information, and the development of human-computer interfaces will give auditors closer proximity to data, increasing the tension between accountants and auditors. While IT will afford auditors greater efficiency, it will cause an increase in problems of control that the auditor will have to address.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1990
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Draft auditing guideline: analytical review
Article Abstract:
A preliminary draft concerning the use of the analytical review as a substantive audit test is presented. Analytical review is defined as the systematic analysis and comparison of related figures, trends, or ratios for the purpose of supporting an audit opinion. Topics covered include the timing and objectives of analytical review procedures, the factors that determine the extent of the analytical review, the procedures to be followed during a review, and the method of recording the work done during the review.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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