this paper examines the usefulness of the auditing organization for the auditing profession from the point of view of the scientific board members of accounting groups of public universities, master of science courses and ph.d. students of accounting at public universities, financial managers of active companies in the tehran stock exchange and the mangers of private auditing institutes. the re...

in order to standardize sustainable status of environmental management in productive and industrial activities and commercial and economical relationship, the iso 14000 standards series guarantee the minimization of the costs, growth accoptancy of society and trade and environmental quality improvement and natural resources. in fact, these standards will help any organization to improve and sol...

In this paper we study the feasibility of auditing intervalbased inference. Sensitive information about individuals is said to be compromised if an accurate enough interval, called inference interval, is obtained into which the value of the sensitive information must fall. Compared with auditing exact inference that is traditionally studied, auditing interval-based inference is more complicated...

Generalized Audit Software (GAS) is often used in the current business environment. Despite the advent of mature mobile technology, designs for effective mobile information technology to support auditing tasks have not been developed. The purpose of this study is to develop a mobile auditing assistance system to support auditing tasks in an organization. A mobile auditing assistance system is i...

How to adopt computer-assisted auditing techniques (CAATTs) quickly and develop a continuous auditing system are the critical issues for the implementation of automated auditing techniques. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATTs projects in three years. We summarized and analyzed the routinization process of ...

Previous studies on the use of computer assisted auditing technology and techniques (CAATTs) mostly focus on computer skills and perceived usefulness of auditors, and the influential factors from organizational environments; however, they seldom emphasize the group level. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATT...

Research has been performed in areas of auditing, a.o. security auditing, compliance auditing, financial auditing. In order to increase the efficiency of and to allow for continuous auditing, auditing tasks must be automated, which is only possible if audit data are available digitally and suitable algorithms exist. Different areas of auditing follow different objectives, thus require different...