skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Bilgi Teknolojilerinin Denetim Sürecine Etkileri

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2008-01 (37)

Copyright Turkish Association of Accounting and Finance Academicians - AAFA Jan 2008 ;ISSN: 1304-0391 ;EISSN: 2146-3042

Full text available

Citations Cited by
  • Title:
    Bilgi Teknolojilerinin Denetim Sürecine Etkileri
  • Author: Fatih Coskun Ertas ; Güven, Pelin
  • Subjects: Accounting firms ; Auditing ; Audits ; Automation
  • Is Part Of: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2008-01 (37)
  • Description: (The Effects of Information Technologies on Auditing Process) Advances in information technology have substantially affected the auditing profession. In today's audit environment, auditors have a variety of tools to employ in the all areas of the audit process. Some of the benefits gained from automation are time-saving efficiencies, consistency in audit organization and competitive edge. However, auditors face many difficulties in the implementation of these technological tools. The objective of this study is to determine the actual degree of implementation of audit automation in the day-to-day practices of auditors. In addition, determining the results gained by applying new technologies to the audit process is another objective. Data was gathered from the audit firms engaged in independent auditing activities and listed on official web page of the Capital Markets Board Of Turkey. A questionnaire was mailed to the audit firms. The survey covered automation level of audit tasks in planning, controlling and recording process; costs and benefits of introducing IT; problems faced in introducing IT; effects of applying information technologies to audit process. At the end, data was analyzed and the results of the study were discussed.
  • Publisher: Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA
  • Language: English;Turkish
  • Identifier: ISSN: 1304-0391
    EISSN: 2146-3042
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait