The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments

Some large public accounting firms that emphasize the business risk audit methodology revised their audit support software to organize audit evidence around business process rather than transaction cycle. These business-process-focused (BPF) systems present client information grouped by value chain...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2003-09, Vol.22 (2), p.265-279
Hauptverfasser:	O'Donnell, Ed, Schultz, Jr., Joseph J
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Accounting systems Audit evidence Audit risk Auditing Auditors Decision making Decision support systems Experiments Financial software Hypotheses Influence Knowledge acquisition Methods Risk Risk factors Software Studies
Online-Zugang:	Volltext
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