| Author: | Elliott, R. K. |
| Title: | Auditing in the 1990s : implications for education and research. |
| Journal: | California Management Review
1986 : SUMMER, VOL. 28:4, p. 89-97 |
| Index terms: | AUDITING BUSINESS FORECASTING EDUCATION RESEARCH |
| Language: | eng |
| Abstract: | Changes in the auditing profession in the 1990s. Users are demanding audits of new types of information.The traditional accounting model is no longer relevant for today's business. One of the deficiencies of financial statements is that they are periodic. The new term "attestation" must replace the term "audit" if the latter is tied to historical financial statements. The tasks of attestation in portraying transactions between seller and buyer. Some recent attestation engagements. Implications for education and research. The auditors will need methods and measures for non-financial assertions. The characteristics of the new audit technology. The role of expert systems in auditing. |
SCIMA