Preliminary control risk assessments by computer audit specialists and non-specialists
Auditors are encountering more and more computerized accounting applications as the pervasiveness of computing technology increases in business. Auditors, therefore, need to adapt their audit approaches in the face of the changes caused by the new technology. The AICPA has addressed the issue by re...
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Virginia Polytechnic Institute and State University
2014
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| Online Access: | http://hdl.handle.net/10919/49868 |