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E-audit: tools evolving to help you find your way along the paperless audit trail.
From:
California CPA
| Date:
May 1, 2006| Author:
| COPYRIGHT 2006 California Society of Certified Public Accountants. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group.Copyright information
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Accounting firms have improved audit efficiencies by using electronic audit tools for more than two decades, starting with trial balance software in the early 1980s. The software has evolved to include electronic audit programs and engagement management and paperless tools.
Here is a narrow look at some of the important aspects of getting the most efficiency from electronic audit tools.
AUDIT SOFTWARE
The first decision firms must make is which type of workpaper software they will use. Basically, there are two types: trial balance applications and workpaper tools. ...
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