Table of contents - Special Issue: Themed Issue: Evolving Role of Computer Assisted Audit Tools and Techniques in Auditing
Auditing service providers: supporting auditors in cross-organizational settings
Daniel Bachlechner, Stefan Thalmann, Markus ManhartThe purpose of this paper is to shed light on the particular information needs of external auditors performing information technology (IT) audits at service providers in…
2420
Modeling voluntary CAAT utilization decisions in auditing
Mary B. Curtis, Elizabeth A. PayneThe authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and…
2459
Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors
Nurmazilah Mahzan, Andy LymerThe use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better…
6208
Technology in audit engagements: a case study
Miklos A. Vasarhelyi, Silvia RomeroThe audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major…
4524
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou