Proses Audit pada Era Teknologi Informasi Serta Implikasi Terhadap Pembelajaran Auditing di Perguruan Tinggi

Indra Arza , Fefri (2007) Proses Audit pada Era Teknologi Informasi Serta Implikasi Terhadap Pembelajaran Auditing di Perguruan Tinggi. JURNAL AKUNTANSI & MANAJEMEN, 2 (2). pp. 23-31. ISSN 1858-3687

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Abstract

In the future years, paperless audits will become commonplace as audit clients increasingly shift topaperless systems and audit software is developed that allows auditors to complete most procedures on-line. To audit online systems, auditors will have to incorporate on-line audit softwareas their primary audit tool and gather evidence electronically. The purpose of this paper is toassess the current impact of technology on the audit process, and discusses the future implicationsof technological trends for the auditing profession and auditing education. More specifically, thispaper provides a summary of how information technology has impacted audit planning, testing,documentation, and change in auditing curriculum.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D4 > Jurnal/Karya Ilmiah
ID Code:292
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:19 Oct 2016 10:44
Last Modified:08 Nov 2016 14:00

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