volume 29, issue 4, P350-365 2014
DOI: 10.1108/maj-06-2013-0881
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Miklos A. Vasarhelyi, Silvia Romero

Abstract: Purpose – The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor usage of technology benefiting from a unique opportunity of reviewing a large CPA firm's audit work papers and interviewing their audit staff to examine the following questions: are audito…

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