Rapid growth and applicationof information technology changes thebusiness environment dramatically,which inevitably affects the scope,contents, and techniques of auditingand other assurance engagements. Thispaper disc...Rapid growth and applicationof information technology changes thebusiness environment dramatically,which inevitably affects the scope,contents, and techniques of auditingand other assurance engagements. Thispaper discusses the trend of auditing, i.e. information system audit based on ananalysis of new issues and challengesthe CPA profession is confronted within the information era.展开更多
文摘Rapid growth and applicationof information technology changes thebusiness environment dramatically,which inevitably affects the scope,contents, and techniques of auditingand other assurance engagements. Thispaper discusses the trend of auditing, i.e. information system audit based on ananalysis of new issues and challengesthe CPA profession is confronted within the information era.
