Very many things in our business and auditing environment are changing at an increasing rate. One central theme in auditing is how information technology developments affect the nature of the audit process and the audit skills. Auditors have to ask how to operate in new environments. New information technology support systems for monitoring and controlling operations could be useful. Artificial...

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...

This paper discusses the use of intelligent Internet agents as essential tools for automating financial analysis functions in the virtual world. Several important characteristic features of intelligent agents are discussed, including autonomy, communication ability, collaboration, and mobility. This paper focuses on developing a new intelligent agent called FRAANK – Financial Reporting and Audi...

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...

SUMMARY This article summarizes Knechel, Thomas, and Driskill (2020), conceptualizing financial auditing as an economic service. In contrast to the production of tangible goods, a central characteristic services is substantial customer/client participation in process. Financial intensive collaborative network service due multiple parties involved consumption resulting output. introduces signifi...