view metadata citation and similar papers at core ac uk brought to you by core provided by socioeconomic challenges journal sumy state university 657 6 computer assisted audit techniques main ...
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...View metadata citation and similar papers at core ac uk brought to you by provided socioeconomic challenges journal sumy state university computer assisted audit techniques main advantages disadvantages y serpeninova associate professor the accounting taxation department rymskogo korsakova str ukraine s makarenko postgraduate student economic cybernitics m litvinova master authors substantiate positive role of information technology in auditing for decision making during various procedures it is established that international practice regulation iasp play a fundamental regulating their use auditors rendering assurance other related services was proved reasons moreover helps them better plan prepare themselves all today competing environment bringing key using are substantiated which mainly refer improving efficiency reliability auditor work reduce its complexity additional concern ability create electronic worksheets on centralized database possibility detect fraud continuous monitorin...