The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance [PDF]
, 2022 This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance.
Akbar, Taufiq +2 more
core +2 more sources
PENGARUH PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, DAN FACILITATING CONDITIONS TERHADAP PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER [PDF]
, 2016 Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Performance Expectancy, Effort Expectancy, Dan Facilitating Conditions Terhadap Penggunaan Teknik Audit Berbantuan Komputer.
PRATOMO, DANAR DEVARA
core
IET Image Processing, Volume 19, Issue 1, January/December 2025.This paper proposes a DNA‐Dynamic Concurrent Permutation‐Diffusion Algorithm (DNA‐DCP‐DA) for secure image encryption, employing novel scaling chaotification models and advanced noncommutative DNA operations to address weaknesses in existing systems.
Mustafa Kamil Khairullah +5 more
wiley +1 more source
Computer-assisted audit techniques: main advantages and disadvantages [PDF]
, 2019 Авторами обгрунтовано позитивну роль інформаційних технологій в аудиті та комп'ютерних методах аудиту для прийняття рішень під час різних аудиторських процедур.
Litvinova, M. +4 more
core +5 more sources
Impact of technological advancements on auditing of financial statements [PDF]
, 2023 PURPOSE: This study sought to analyse the impacts of technological advances and innovations on auditing of financial statements.DESIGN/METHODOLOGY/APPROACH: The research methodology is qualitative, drawing on interpretive and constructivist perspective.
Benetti, Cristiane +4 more
core +2 more sources
Auditor judgment in the fourth industrial revolution
Contemporary Accounting Research, Volume 41, Issue 1, Page 498-528, Spring 2024.Abstract Discourse proclaiming the advent of a fourth industrial revolution predicts significant disruption to various work domains in the near future. Auditing is one of the domains where bold claims about the potential of technology are being made, with technology expected to augment auditors' judgments and, in time, possibly automate them.
Rita Samiolo +2 more
wiley +1 more source
THE EFFECTIVENESS OF SMALL GROUP DISCUSSION, COOPERATIVE AND COMPUTER ASSISTED TECHNIQUE IN TEACHING READING [PDF]
, 2015 Small Group Discussions are intended for presentation of a timely topic, issue, or problem which would generate lively and useful dialogue or debate. Unlike the Workshop format, where the emphasis is on imparting to the audience a particular skill or ...
Irmawati, Doddy
core
An Empirical Investment of the Factors Influencing the Adoption of Computer Based Auditing in Public Limited Liability Companies in Nigeria [PDF]
, 2012 The previous method of auditing used, known as the manual system of auditing has gone out of date as a result of the technological development. Overtime, the job of an auditor required more accuracy, efficiency, professionalism and quality which were not
Adebayo, Olagunju +1 more
core +2 more sources
PENGARUH PROFESIONALISME DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATS) SEBAGAI VARIABEL PEMODERASI [PDF]
Penelitian ini bertujuan untuk menganalisis pengaruh profesionalisme dan kompetensi auditor terhadap kualitas audit, dengan Computer Assisted Audit Techniques (CAATs) sebagai variabel moderasi.
Manuputty, Jacob Daniel +2 more
core +2 more sources