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Technical

Rethinking the audit Logo aicpa

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  Jon Raphael, CPA |   Free |   AICPA |   01 Apr 2017 |   Journal of Accountancy
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This article explores how technological innovations are changing the way audits are performed and why auditors need to be ready to use new tools to gain insight from data.

Topics covered:
  • Management accounting: Technical: Risk management & internal control: Risk identification & assessment, Foundational
  • Assurance: Technical: Audit, Foundational
  • Management accounting: Digital skills: Information and digital literacy, Foundational

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