This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...

This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs and required skills. Starting with a historical background...