This paper presents a review of extant literature examining issues relating to auditors'
knowledge of and training in information systems. This review is important due to the rapidly …

To facilitate the development of auditing and other professional standards and to inform
regulators of insights from the academic auditing literature, the Auditing Section of the …

Audit firms use information technology (IT) to improve audit quality, effectiveness, and
efficiency. While audit IT has evolved over the past decade, limited guidance is available to …

We provide data on the extent to which computer‐related audit procedures are used and
whether two factors, control risk assessment and audit firm size, influence computer‐related …

Large international audit firms are increasingly expanding their activities around the world
and increasingly promoting the concept of a similar quality audit to be performed by all their …

In response to the increasingly sophisticated corporate information system environment in
producing accounting data, audit firms are undertaking information system (IS) audit in …

In order to restore confidence in financial statements the European Commission proposes
different measures to enhance audit quality. This paper examines potential effects of …

The purpose of this paper is to report on the suitability of an ISO standard to create an
internal control assessment model, which effectively acts as a control system template and …

While contemporary auditing standards such as ISA 315 provide broad categories of client
risks, prior research regarding audit resource allocation decisions has been based on …

To facilitate the task of evaluating the internal control environment, auditors typically use
internal control questionnaires (ICQ) to identify and document audit information. One …