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A new eye on audit quality
Accounting Today, 2021-04, Vol.35 (4), p.6-8
Copyright SourceMedia Apr 2021 ;ISSN: 1044-5714
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Title:
A new eye on audit quality
Author:
Hood, Daniel
Subjects:
Accounting firms
;
Assurance services
;
Audit engagements
;
Audit quality
;
Auditors
;
Audits
;
Automation
;
Data analysis
;
Efficiency
;
Peer review
;
Risk assessment
;
Software
;
Standardization
;
Teams
;
Technology adoption
Is Part Of:
Accounting Today, 2021-04, Vol.35 (4), p.6-8
Description:
"The more we can make mundane processes automated," explained Tim Landry, an assurance services partner in the national quality control group and assurance applications technology leader at Top 100 Firm Marcum, "the more we'll free our teams up to use their brainpower and knowledge." "Robotic process automation software is often associated with driving efficiencies, but is also used to drive consistency and ensure a higher volume of work is done accurately, from the perspective that repetitive tasks that were previously done by humans can be automated, thereby eliminating the potential for human error," said Tammy Mooney, senior director of audit innovation at the American Institute of CPAs. A focus on risk The risk assessment phase that helps kick off every audit needs all the improvement it can get, according to Cathy Rowe, vice president of product management at Wolters Kluwer Tax & Accounting US, thanks in part to changes three years ago in the peer review process for audit firms that place it under heavy scrutiny. "The solution requires the auditor to more formally document all the risks for the engagement, based on the nature of the client and the industry they're in and the type of accounting activities, and integrate that risk assessment with all of the underlying software applications and their databases, as well as their operating systems.
Publisher:
New York: SourceMedia
Language:
English
Identifier:
ISSN: 1044-5714
Source:
ProQuest Central
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