The Adaptation of Auditing Standards and Techniques to Electronic Data Processing
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Authors
Jewett, Jay F.
Issue Date
1974-04-05
Volume
Issue
Type
Thesis
Language
en_US
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Abstract
In less than twenty years, the computer has become the single most important means of processing basic accounting records. Unlike other influences on the auditor, the computer represented the alteration of technology, not the evolution of existing procedures. | The need exists to review the development of auditing standards and the more rapid growth of the computer with respect to accounting information. Where the development is going and what changes have occurred in response to this development are central questions which must be answered before possible alternatives for the future may be defined.
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Citation
Publisher
Creighton University
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A non-exclusive distribution right is granted to Creighton University and to ProQuest following the publishing model selected above.