The AICPA assurance services executive committee emerging assurance technologies task force: The audit data standards (ADS) initiative

Li Zhang, Amy R. Pawlicki, Dorothy McQuilken, William R. Titera

Research output: Contribution to journalArticlepeer-review

16 Scopus citations

Abstract

Data acquisition difficulties have hindered the application of advanced audit technology and audit analytics, and accentuated the challenges to meet growing audit demands. To alleviate this problem, this paper discusses the main drivers to evolve the audit process: data standards, data access, audit applications, and continuous audit. As a joint effort between the AICPA and academia, this paper provides guidance and suggestions to internal and external auditors, as well as scholars to develop knowledge for leading edge practice (Kaplan 2011).

Original languageEnglish (US)
Pages (from-to)199-205
Number of pages7
JournalJournal of Information Systems
Volume26
Issue number1
DOIs
StatePublished - 2012

All Science Journal Classification (ASJC) codes

  • Management Information Systems
  • Software
  • Information Systems
  • Accounting
  • Human-Computer Interaction
  • Information Systems and Management
  • Management of Technology and Innovation

Keywords

  • Audit applications
  • Continuous audit
  • Data access
  • Data acquisition
  • Data standard

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