The Accounting Review Vol. 45 No. 4 1970
Audit-Aid: Generalized Computer Audit Program as an Instructional Device.
Abstract
The development of generalized computer-audit programs makes an important contribution to the further advancement of the public accounting profession. as it builds a favorable image of the profession, reduces audit time for clerical operations, reemphasizes the importance of professional judgment, instills self-confidence into auditors, and attracts more well- qualified personnel into the profession. To allow auditors of tomorrow an opportunity to appreciate the potential of generalized computer-audit programs, the author has prepared one such program, dubbed as AUDIT-AID. The use of AUDIT-AID has indicated to students the significance of professional judgment, the importance of review of internal control, and the place of computers in auditing.
- DOI
- 10.2308/tar-4494557
- Volume
- 45
- Issue
- 4
- Pages
- 774-778
- Language
- en
- Sources
- crossref openalex