Evaluation of the usefulness of international and national auditing standards in the study of accounting information systems
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The intensive development of information technologies nowadays has led to the fact that accounting information systems are much more advanced than traditional nominal ledger systems, sales manage-ment systems or warehouse management systems. Information systems determine the ways of data processing, which may have a significant influence on the economic and financial position of every entity. This article is an attempt to answer the question whether auditors are required by law to per-form the audit of intangible assets incorporated in the accounting information system, and whether the existing standards provide guidance and tools for doing it? The author takes a critical look at legal requirements relating to auditors. The methods of research: studies of domestic literature and a survey conducted among auditors.
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