Proceedings of the 1996 Deloitte & Touche / University of Kansas Symposium on Auditing Problems, ed. M. Ettredge, University of Kansas, Lawrence, KS, pp. 69-81.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: Digital analysis is an audit technology that has recently been introduced to the auditing community. The tests are based on mathematical principles first published in 1881. However, it is only due to recent tax evasion and auditing research, and the decline in the cost of computing, that the techniques have become viable from a cost/benefit perspective. This paper discusses the potential of digital analysis to reduce the litigation risk of auditing.
Bibtex:
@InProceedings {,
AUTHOR = {Nigrini, M.J.},
TITLE = {Digital Analysis and the Reduction of Auditor Litigation Risk},
BOOKTITLE = {Proceedings of the 1996 Deloitte & Touche / University of Kansas Symposium on Auditing Problems},
YEAR = {1996},
EDITOR = {Ettredge, M.},
ORGANIZATION = {University of Kansas},
PAGES = {69--81},
}
Reference Type: Conference Paper
Subject Area(s): Accounting