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Research Regarding the Use of IT Instruments in Financial Audit

Cristina Caranica ()
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Cristina Caranica: Bucharest University of Economic Studies

The Audit Financiar journal, 2016, vol. 14, issue 133, 95

Abstract: Having in mind the signals from the financial auditing services market, at both national and international level, the author intended to find out which are the applications used by auditing firms in Romania and the strengths of these tools for each stage of the audit engagement, a key analysis in the context of adopting software solutions in the audit engagements. The research was conducted through a questionnaire addressed in 2015 to the financial auditors in Romania and sought their response about the benefits of using a software tool in each stage of the audit engagement. The result of the research revealed the tendency for users to use software tools also in the special audit assignments.

Keywords: audit engagement; software tools for audit; efficacy (search for similar items in EconPapers)
JEL-codes: M40 M42 O33 I25 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:aud:audfin:v:133:y:2016:i:14:p:95