（2006）technologys impact on auditing.pdfVIP

Technologys Auditing software capabilities and stanilariis are re-engineering audit processes and procedures. By Jeff Stimpson his isnt complicated. documentation and testing of intemal field, and who is researching how firms Technology has changed controls and related risk assessments, are complying with SAS 99 by using data auditing. Todays technol- forcing firms to have the IT expertise to mining to detect fraud for Audimation, ogy audit tools offer so stay competitive. distributor of Casewares app IDEA in much more than simply Technology is impacting where we the U.S. Its virtually impossible to com- T automating the preparation of a working work, when we work, the information ply with SAS 99 without having an appli- trial balance from the clients general we request from our clients, how our cation that allows the auditor to slice and ledger system that continues to be com- teams work together, says Angie Moss, dice data to look for unusual pattems, mon practice among many firms, says partner at Dallas-based Travis, Wolff which include joumai entries just under Jeff Mead, partner in the assurance and Co. Advisors Accountants. authorization and scope, revenue timing, advisory services department of the Auditors no longer are required to inventory fiuctuations, and management Boston office