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Detail
ArtikelThe Electronic Auditor  
Oleh: Mancino, Jane ; Helms, Glenn L.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 185 no. 4 (1998), page 45-50.
Topik: auditor; electronic; auditor
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.5
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelNew technologies are out there - you may even have heard of most of them. But how will they affect the audits you perform ? To help you sort through advances, the computer auditing subcommittee of the AICPA ASB identified 11 key technologies practitioners should be aware of when planning financial statement audits. The technologies fall into three broad categories. The first contains one component - security. The second group consists of communications technologies that allow transmission of financial and other data without a paper audit trail. The other highly ranked technologies are independent of the rest and include the year 2000 (Y2K) issue and outsourcing. The technologies are listed below from the most to the least significant.
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