Information technology (IT) use can directly impact audit judgment and ultimately audit
effectiveness and efficiency. Although IT has significantly changed the audit process, few …

Audit firms use information technology (IT) to improve audit quality, effectiveness, and
efficiency. While audit IT has evolved over the past decade, limited guidance is available to …

This study provides novel evidence on the extent to which auditors perceive the usage and
importance of audit technology in an emerging market. It explores the types of audit …

The importance of information technology (IT) auditing has grown with increased reliance on
IT for business operations and new regulations regarding the assurance of IT for these …

Purpose–The audit of corporations is now dependent on the examination of corporate
computer systems. Although tools and techniques have been available for decades, there …

Technology advancements provide opportunities for auditors to use new tools in the audit
process. This study presents a synthesis of technology-related auditing research to identify …

The last decade has seen an increase in regulatory pressure on audit firms (Kinney 2005;
O'Regan 2010). Regulators now strictly enforce compliance with auditing standards, impose …

Purpose–The purpose of this paper is to investigate empirically the impact of emerging
information technology (IT) on internal auditors'(IA) activities, and to examine whether the IT …

Purpose Information technology (IT) largely affected contemporary businesses, and
accordingly, it imposes challenges on the auditing profession. Several studies investigated …

In the future, paperless audits will become commonplace as audit clients increasingly shift to
paperless systems and audit software is developed that allows auditors to complete most …