Business, Management and Accounting
a year ago

Auditors Empowered to Revolutionize Corporate Transparency with Tech-Driven Audits

Current Issues in Auditing
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s <i>Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form</i>
Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Jonathan S. Pyzoha, Yibo Zhang

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The Auditing Standards Committee of the American Accounting Association commented on proposed changes by the PCAOB regarding technology-assisted audit procedures. They shared their views on the proposal and answered specific questions posed by the PCAOB. The committee also evaluated the economic analysis supporting the proposed changes to see if it provides a strong basis for new standards.