（1998）Audit Automation in the UK and the US：A Comparative Study.pdfVIP

International Journal of Auditing Int. J . Audit . 2: 233–246 (1998) Audit Automation in the UK and the US: A Comparative Study a a a, Stuart Manson , Sean McCartney , Michael Sherer * and Wanda A. Wallaceb a Department of Accounting, Finance and Management, University of Essex, Colchester, UK b College of William and Mary, Williamsburg, VA, USA The purpose of this paper is to investigate the nature and extent of the use of audit automation by audit firms in the UK and the US. In particular, the paper seeks to identify the significant differences between practices in the two countries. The authors argue in the paper that there are two main forces that might account for these differences. On the one hand, globalization tends to promote similar audit automation prac- tices in the two countries. On the other hand, cultural factors mitigate homogeneity in audit automation practices. The re- search consisted of a survey of current audit automation practice in large and medium sized audit firms in the UK and the US. The