Search Results - subject:"AUDIT TECHNIQUES"

The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques

Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A. - In: Contemporary Accounting Research 40 (2023) 2, pp. 981-1012

these technologies. We examine how internal auditors use technology‐based audit techniques (TBATs) and how TBATs impact the …

Persistent link: https://www.econbiz.de/10014503562

The impact of audit technology on audit task outcomes : evidence for technology-based audit techniques

Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A. - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 981-1012

Persistent link: https://www.econbiz.de/10014289164

Impact of technological advancements on auditing of financial statements

Imoniana, Joshua Onome; Nava Filho, Daniel Carlos; … - 2023

Persistent link: https://www.econbiz.de/10014531866

Performance expectancy of generalised audit software : a developing country perspective

Widuri, Rindang - In: International journal of economics and business … 29 (2025) 1, pp. 79-93

Persistent link: https://www.econbiz.de/10015403976

How do internal auditors assess the importance and their knowledge of innovative technologies and what are major knowledge-gaps?

Feliciano, Cristiano; Quick, Reiner; Eulerich, Marc - In: Die Unternehmung : Swiss journal of business research … 78 (2024) 3, pp. 235-263

Persistent link: https://www.econbiz.de/10015069645

Assessment of the purpose of the use of GAS : a perspective of internal audit functions in Australia

Smidt, Louis; Steenkamp, Leandi; Aidi Ahmi; Nest, D. P. … - In: International journal of information systems in the … 13 (2021) 2, pp. 65-82

Persistent link: https://www.econbiz.de/10012518693

О ПРОБЛЕМАХ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ В РОССИИ ЧЕРЕЗ ПРИЗМУ СОПУТСТВУЮЩИХ УСЛУГ

ПОСОХИНА А.В. - In: Вестник Пермского … (2014) 3, pp. 90-98

В России и в мире наметился сдвиг от классического аудита в сторону консалтинговой деятельности аудиторских фирм. Подобное влечет за собой вопросы, связанные с...

Persistent link: https://www.econbiz.de/10011270657

L'audit légal, un outil qualité et de pilotage de la performance des entités

Favier, Marianne - HAL - 2013

L'audit légal est une obligation à laquelle sont soumises de nombreuses entités. Le rôle principal des missions de Commissariat aux comptes est la certification des comptes de l'entité comme étant réguliers, sincères et donnant une image fidèle de la situation globale. Mais, les audits...

Persistent link: https://www.econbiz.de/10010820425

An examination of students’ attitudes and perceptions towards incorporating computer assisted audit techniques in an undergraduate auditing course

Kuruppu, Nirosh; Oyelere, Peter B. - In: Global journal of business research : GJBR 11 (2017) 3, pp. 55-71

Persistent link: https://www.econbiz.de/10011763991

Eight issues on audit data analytics we would like researched

Wang, Tawei; Cuthbertson, Robert - In: Journal of information systems : a publication of the … 29 (2015) 1, pp. 155-162

Persistent link: https://www.econbiz.de/10011293459