Detail The Implications of Electronic Evidence   Oleh:  Williamson, A. Louise Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 2 (Feb. 1983), page 69-71. Topik: ELECTRONIC; electronic evidence Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Virtually every business uses computers to track and store information. This means auditors are increasingly required to deal with evidence in electronic form. Recognizing the need to incorporate the concept of electronic evidence into the professional standards, the American Institute of CPA s auditing standards board (ASB) issued a statement on auditing standards that amends existing guidance. SAS no. 80, Amendment to SAS No. 31, Evidential Matter, was issued in December 1996 and is effective for engagements beginning on or after January 1, 1997. In addition, the AICPA published an Auditing Procedures Study (APS), The Information Technology Age : Evidential Matter in the Electronic Environment, in January to provide auditors with nonauthoritative guidance on applying SAS no. 80. This article addresses both the SAS and the APS, which are likely to affect auditors of entities of all types and sizes. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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