Manson, Stuart; McCartney, Sean; Sherer, Michael - In: Accounting, Auditing & Accountability Journal 14 (2001) 1, pp. 109-130
This paper explores the nature of audit automation as control within audit firms. The themes of the paper are control …. The results show that audit automation cannot be viewed simply as a technology for improving the quality and … the firm both to clients and internally. In addition, the research shows that audit automation offers considerable …