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
Reference17 articles.
1. AICPA. 1997. Report of The Special Committee on Assurance Services. American Institute of Certified Public Accountants (AICPA). Special Committee on Assurance Services. Dunham, NC: AICPA.
2. Brown-Liburd, H., and VasarhelyiM. 2015. Big Data and audit evidence. Journal of Emerging Technologies in Accounting12 ( 1): 1– 16. https://doi.org/10.2308/jeta-10468
3. Cheong, A., Duan H. K., Huang Q., Vasarhelyi M. A., and ZhangC. A. 2022. The rise of accounting: Making accounting information relevant again with exogenous data. Journal of Emerging Technologies in Accounting19 ( 1): 1– 20. https://doi.org/10.2308/jeta-10812
4. Dickey, G., Blanke S., and SeatonL. 2019. Machine learning in auditing current and future applications. The CPA Journal89 ( 6): 16– 21.
5. Eaglesham, J., and DriebuschC. 2022. Deloitte explores splitting auditing, consulting arms, following Ernst & Young. Wall Street Journal.
Cited by
1 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献