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November 2008 » How Do Financial Statement Auditors...
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Joseph F. Brazel, PhD
In complex information technology environments, audit quality is partially determined by financial statement auditors' accounting information system (AIS) expertise and their evaluation of an IT auditor's assessment. Because of changes in the auditing standards for private and publicly traded companies, IT auditors have become common fixtures on audit engagements. Little is understood about how these two professions interact.
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