Microcomputers and their effect on auditing

Article Abstract:

The use of microcomputers by auditors and their customers has had a dramatic affect on all aspects of auditing. The gains in productivity resulting from microcomputer use has allowed audit teams to be smaller. Consequently, the demand for auditors may decrease, especially at the entry level. The decreased demand for entry-level auditors may lead to a drop in the number of accounting students. The increased use of microcomputers also has created a need for specialized microcomputer knowledge. This need will have a powerful affect on the management structure in CPA firms. Auditors able to work comfortably in a microcomputerized audit environment will assume greater decision-making responsibilities sooner. Upper- and mid-level managers will have to delegate more authority to field auditors, and be more familiar with the functions of the microcomputer in auditing.

Methods, Auditing

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Linking capabilities of commercially available microcomputer software

Article Abstract:

Microcomputer programs on the commercial market are specifically developed to aid the accountant with different management tasks. A model is given that utilizes spreadsheet and database software programs to establish a fixed project management and asset system, though additional programs and management functions could have been used. Planning and control functions have become economical with the use of microcomputer-based accounting software.

Software

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Microcomputers and data communications

Article Abstract:

Accountants must adapt to new environments that require the use of microcomputers and data communications methods. Advanced digital PBXs can be used for both voice and data transmissions. Control devices and cables, which connect printers, mainframes, and personal computers, make up data networks.

Planning, Telecommunications services industry, Telecommunications industry, Technology application

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