| Author: | Manson, S. |
| Title: | Audit automation in the UK and the USA: a comparative study |
| Journal: | International Journal of Auditing
1998 : NOV, VOL. 2:3, p. 233-246 |
| Index terms: | AUDITING USA UNITED KINGDOM |
| Language: | eng |
| Abstract: | The purpose of this paper is to investigate the nature and extent of the use of audit automation by audit firms in the UK and the US. In particular, the paper seeks to identify the significant differences between practices in the two countries. The authors argue in the paper that there are two main forces that might account for these differences. The research consisted of a survey of a current audit automation practice in the two countries. |
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