The audit implications of cloud computing
Year of publication: |
2020
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Authors: | Banker, Rajiv D. ; Li, Xiaorong ; Maex, Steven A. ; Shi, Wenyun |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 34.2020, 4, p. 1-31
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Subject: | service organization | PCAOB AS 2601 | ASU 2015-05 | audit fee | audit lag | restatements | Wirtschaftsprüfung | Financial audit | Cloud Computing | Cloud computing | Dienstleistungsqualität | Service quality | Honorar | Fee (Remuneration) | Jahresabschlussprüfung | Financial statement audit |
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