The future of audit
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Journal of Information Systems and Technology Management (Online) |
Texto Completo: | https://www.revistas.usp.br/jistem/article/view/80174 |
Resumo: | The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities. |
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The future of audit The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities. TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2014-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/jistem/article/view/8017410.4301/S1807-17752014000100002Journal of Information Systems and Technology Management; v. 11 n. 1 (2014); 21-32Journal of Information Systems and Technology Management; Vol. 11 No. 1 (2014); 21-32Journal of Information Systems and Technology Management; Vol. 11 Núm. 1 (2014); 21-321807-1775reponame:Journal of Information Systems and Technology Management (Online)instname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/jistem/article/view/80174/84072Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online)info:eu-repo/semantics/openAccessLombardi, Danielle Bloch, Rebecca Vasarhelyi, Miklos 2014-11-24T14:40:01Zoai:revistas.usp.br:article/80174Revistahttp://www.scielo.br/scielo.php?script=sci_serial&pid=1807-1775&lng=pt&nrm=isoPUBhttps://old.scielo.br/oai/scielo-oai.php||jistem@usp.br1807-17751807-1775opendoar:2014-11-24T14:40:01Journal of Information Systems and Technology Management (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
The future of audit |
title |
The future of audit |
spellingShingle |
The future of audit Lombardi, Danielle |
title_short |
The future of audit |
title_full |
The future of audit |
title_fullStr |
The future of audit |
title_full_unstemmed |
The future of audit |
title_sort |
The future of audit |
author |
Lombardi, Danielle |
author_facet |
Lombardi, Danielle Bloch, Rebecca Vasarhelyi, Miklos |
author_role |
author |
author2 |
Bloch, Rebecca Vasarhelyi, Miklos |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Lombardi, Danielle Bloch, Rebecca Vasarhelyi, Miklos |
description |
The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/jistem/article/view/80174 10.4301/S1807-17752014000100002 |
url |
https://www.revistas.usp.br/jistem/article/view/80174 |
identifier_str_mv |
10.4301/S1807-17752014000100002 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/jistem/article/view/80174/84072 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online) info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online) |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Journal of Information Systems and Technology Management; v. 11 n. 1 (2014); 21-32 Journal of Information Systems and Technology Management; Vol. 11 No. 1 (2014); 21-32 Journal of Information Systems and Technology Management; Vol. 11 Núm. 1 (2014); 21-32 1807-1775 reponame:Journal of Information Systems and Technology Management (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Journal of Information Systems and Technology Management (Online) |
collection |
Journal of Information Systems and Technology Management (Online) |
repository.name.fl_str_mv |
Journal of Information Systems and Technology Management (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
||jistem@usp.br |
_version_ |
1809284036647976960 |