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| Tekijä: | Holmes, B. |
| Otsikko: | Audit Technology: It's in there somewhere |
| Lehti: | Accountancy
2002 : JUN, VOL. 129:1306, p. 61-71 |
| Asiasana: | TECHNOLOGY AUDITING AUDITORS ACCOUNTING ACCOUNTANTS |
| Kieli: | eng |
| Tiivistelmä: | Whether deservedly or not, auditors get the blame when things go wrong for a company. Just look at Enron. In a recent issue of Business Finance magazine, Financial Executives International CEO Philip Livingston said that 10% of the blame for Enron's failure rests with its auditor, Andersen and 15% with Enron's board of directors, while 75% falls on the management team. Yet ask an average member of the public where the fault lies, and the author bets that Andersen would be the first word they said. No pressure then, all you auditors. The author states that business and accounting systems are great at collecting and collating data. In this article the author answers the question how auditors can turn it into useful information. |
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