ABSTRACT
Earlier chapters discussed how audit effectiveness can be enhanced by matching the fast pace of IT integration in business, accounting and reporting to auditing processes. However, according to the report of the US’s Public Oversight Board on audit effectiveness (Public Oversight Board 2000: 171),
Not a day goes by without more news about the revolutionary effect of technology on the world economy. Technological developments are changing business and financial reporting, and consequently how audits are conducted also is changing. And more changes are forthcoming.
