Audit Risk, Complex Technology, and Auditing Processes

  title={Audit Risk, Complex Technology, and Auditing Processes},
  author={Jagdish Pathak and Mary R. Lind},
  pages={1 - 9}
Abstract While growing organizations often embrace risk, these risks should not be taken blindly. These entities should have a clear understanding of the potential consequences of increased risk and how to insure positive outcomes. As firms are increasingly experiencing “virtualization” in their relationships with suppliers, partners, and consumers, there is an increasing need for trust and assurance in these relationships. There is greater pressure on independent auditors to attest to this… 

The Impact of E‐Business on the Audit Process: An Investigation of the Factors Leading to Change

This study seeks to further understand the implications of e‐business for financial audit practice by exploring: the pressures leading to the adoption of new or different audit practices; the