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Product Number 03600
Price: Members $42.50 Non-members $47.50
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Staff contact
Andrée Lavigne, CA
research.studies@cica.ca
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Executive Summary
Project objective
The objective of this research report is to examine the audit implications of electronic audit evidence. More specifically, the terms of reference for the Study Group that was set up to prepare this report were to:
- define what is meant by electronic audit evidence;
- identify the attributes of electronic audit evidence and determine how it differs from traditional audit evidence;
- evaluate the impact of using electronic audit evidence to support the content of the audit report, particularly as regards
the audit approach, the risks associated with electronic audit evidence and the controls that may help mitigate these risks; - identify the tools and audit procedures available to audit controls;
- indicate the other implications on the performance of audit procedures;
- examine the legal issues related to electronic audit evidence;
- make recommendations to the Assurance Standards Board on electronic audit evidence issues.
(Study Group Chair - Caroline Émond, CA, PricewaterhouseCoopers LLP.) |
