审计的未来——罗伯特·埃利奥特访谈录

IF 1.6 Q3 BUSINESS, FINANCE

Journal of Emerging Technologies in Accounting Pub Date : 2022-09-01 DOI:10.2308/jeta-10823

Robert Elliott, H. Duan

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引用次数: 0

摘要

本文根据2021年11月22日收到的Robert Elliott的回复，对审计的未来进行了研究。Robert Elliott是毕马威会计师事务所Peat Marwick LLP的退休合伙人，曾任美国注册会计师协会保证服务特别委员会主席，曾任美国注册会计师协会董事会主席。Robert就审计实践和变革的不同视角发表了自己的看法。他在这项研究中的回答涵盖了审计的价值、信息的重要性、信息技术的发展以及审计行业的未来变化。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Future of Auditing: An Interview with Robert Elliott

This paper examines the future of auditing based on responses received on November 22, 2021, from Robert Elliott, who is a retired partner at KPMG Peat Marwick LLP, former chairman of the AICPA Special Committee on Assurance Services, and past Chair of the Board of the AICPA. Robert provided his views on different perspectives of audit practices and changes. His responses in this study cover the value of auditing, the importance of information, the development of information technology, and the future changes in the audit profession.

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来源期刊

Journal of Emerging Technologies in Accounting BUSINESS, FINANCE-

CiteScore

4.30

自引率

27.80%

发文量