（2008）How Do Financial Statement Auditors and IT Auditors Work Together？.pdfVIP

A C C O U N T I N G A U D I T I N G a u d i t i n g How Do Financial Statement Auditors and IT Auditors Work Together? By Joseph F. Brazel effectiveness of intemal controls over tors on fmancial audits will continue to fmancial reporting. These auditing stan- grow, and auditors will need to expami n complex information technology dards, as well as companies adoptions of their AIS knowledge and skills in order to environments, audit quality is partiíü- complex IT systems, have suhstantially perform effective and efficieni audits. Ily detemiined by financial statement enhanced the role of IT auditors on audit The enhanced role of IT auditors on auditors accounting information system engagements. financial audits hrings up three qtiestions. (AIS) expertise and their evaluation of an IT auditor s assessment . Becaus e of changes in the auditing standards for pri- vate and publicly iraded companies . IT auditors have become common fixtures on audit engagements . Little is understood about how these two professions interact. Through an experiment witii practicing financial statement auditors, a recent study tbund that auditors will nsly heavily on the testing of a competent IT