（2002）Auditing with technology： using generalized audit software in the classroom.pdfVIP

J. of Acc. Ed. 20 (2002) 307–329 /locate/jaccedu Teaching and educational note Auditing with technology: using generalized audit software in the classroom a b, b Robert Nieschwietz , Kurt Pany *, Jian Zhang aCollege of Business and Administration, University of Colorado at Denver, Denver, CO 80217, USA bSchool of Accountancy and Information Management, College of Business, Arizona State University, Tempe, AZ 85287, USA Received 1 June 2001; received in revised form 1 November 2001; accepted 1 February 2002 Abstract Over the past decade, improvements in generalized audit software have created a situation in which auditing ‘‘through’’ the computer may be both more effective and more efficient than in the past. This paper describes a series of assignments that allow an instructor to bring a meaningful application of generalized audit software to the undergraduate auditing classroom. The assign- ments we have developed are meant to supplement traditional audit coursework by providing students an experience of applying audit procedures electronically. # 2002 Elsevier Science Ltd. All rights reserved. Keywords: Generalized audit software; Technology; IDEA Advances in information technology have drastically changed the manner in which information is recorded, processed, and reported. Concurrent with those changes have been improvements in generalized audit software programs that have created a situation in which auditing through the computer has become much easier. For example, auditors may now access a variety of types of data through use of