Affiliation:
1. Retired Partner at KPMG Peat Marwick LLP
Abstract
ABSTRACTThis paper examines the future of auditing based on responses received on November 22, 2021, from Robert Elliott, who is a retired partner at KPMG Peat Marwick LLP, former chairman of the AICPA Special Committee on Assurance Services, and past Chair of the Board of the AICPA. Robert provided his views on different perspectives of audit practices and changes. His responses in this study cover the value of auditing, the importance of information, the development of information technology, and the future changes in the audit profession.
Publisher
American Accounting Association
Subject
Computer Science Applications,Accounting
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