Detail It and The Audit   Oleh:  Tucker, George H. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 3 (Sep. 2001), page 41-44. Topik: audit; audit Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The explosive growth in information technology (IT) capabilities and the desire of businesses of all sizes to obtain competitive advantage have led to a dramatic increase in the use of IT systems to originate, process, store and communicate information. Today, employees at all levels use IT systems in their daily activities. Electronic records have replaced traditional paper documents. In fact, there are few companies that don’t rely on IT to at least some extent to achieve their financial reporting, operating and compliance objectives. As a result, it’s rare to find an entity whose IT use does not also affect its independent audit. Over the past several years the AICPA Auditing Standards Board (ASB) has given considerable attention to how IT affects audits. In April 2001 it issued SAS no. 94, The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit, which amends SAS no. 55, Consideration of Internal Control in a Financial Statement Audit. SAS no. 94 provides guidance on the effect of IT on internal control and on the auditor’s understanding of internal control and assessment of control risk. The SAS is effective for audits of financial statements for periods beginning on or after June 1, 2001, with earlier application permissible. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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