Auditor detected misstatements and the effect of information technology

Research, Preprint English OPEN
Austen, Lizabeth A.; Eilifsen, Aasmund; Messier Jr., William F.;
(2003)
  • Publisher: Norwegian School of Economics and Business Administration. Department of Finance and Management Science
  • Journal: issn: 1500-4066
  • Publisher copyright policies & self-archiving
  • Subject: Audit misstatements; Misstatement causes; Audit procedures; and Information technology | misstatement causes | information technology | audit misstatements | audit procedures
    • jel: jel:M42

This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data that was gathered in 1988. In the intervening pe... View more
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