Assurance services issues From: Australian CPA | Date: October 1, 1999| Author: | Copyright Australian Society of CPAs Oct 1999. Provided by ProQuest LLC.Copyright information

Auditing skills are the key to the growing field of continuous assurance services. Dianne Azoor Hughes of the Australian Accounting Research Foundation reviews the key issues for Australian auditors.

Continuing technological development is making increasingly sophisticated information systems available to all entities at a decreasing relative cost. Technological development has also facilitated changes in organisations and business structures, and these changes have promoted a keener awareness of corporate governance issues. Consequently, the idea of 'assurance services' has emerged. ...

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