DocumentCode
2528980
Title
Issues regarding implementation of computer information technologies into auditing practices
Author
Golyash, I. ; Golyash, I.
Author_Institution
Ternopil Nat. Economic Univ., Ternopil, Ukraine
fYear
2009
fDate
21-23 Sept. 2009
Firstpage
597
Lastpage
599
Abstract
Use of computer information technologies in audit is caused by need to increase working performance of auditors and to improve quality of an audit procedure itself. Carrying out an audit using computer information technologies has some peculiarities that concern different stages of an audit procedure. In the publication hereof main issues concerning implementation of computer information technologies into auditing practices are determined, as well as there are pointed out ways to solve those issues.
Keywords
auditing; audit procedure quality; auditing practice; computer information technology; Application software; Computer displays; Data analysis; Economic forecasting; Environmental economics; Information technology; Instruction sets; Power generation economics; Testing; Transaction databases; International Standard(s) on Auditing (ISA); audit; computer information technologies; data protection; economic security;
fLanguage
English
Publisher
ieee
Conference_Titel
Intelligent Data Acquisition and Advanced Computing Systems: Technology and Applications, 2009. IDAACS 2009. IEEE International Workshop on
Conference_Location
Rende
Print_ISBN
978-1-4244-4901-9
Electronic_ISBN
978-1-4244-4882-1
Type
conf
DOI
10.1109/IDAACS.2009.5342908
Filename
5342908
Link To Document