Title :
Issues regarding implementation of computer information technologies into auditing practices
Author :
Golyash, I. ; Golyash, I.
Author_Institution :
Ternopil Nat. Economic Univ., Ternopil, Ukraine
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;
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
DOI :
10.1109/IDAACS.2009.5342908
