CPE Session 30: Sunday, August 3, 1:00 –
5:00 PM
Issues in Continuous Auditing and Assurance
Description/Objectives:
The objectives of this workshop are to provide
an overview of the state of the art of continuous
auditing and assurance (CAA) and to discuss
significant issues, challenges, and opportunities
going forward. The session will begin with a
review of historical events and current practices.
The demand for CAA is then examined, followed
by issues relating to auditor/assurer independence.
The discussion then considers the likely impact
of CAA on earnings management, i.e., distortion
of company performance. Next the changing focus
and economics of the auditing profession are
examined as well as emerging audit methodologies.
Finally, the session ends with a discussion
of promising research directions.
Format/Structure:
The workshop uses handouts, group and audience
discussion, and presentations.
Intended Audience:
Given its broad focus, the workshop is useful
for accounting faculty with an interest in continuous
auditing and assurance, e.g., AIS, auditing,
managerial. The discussion is not technical,
and no prior knowledge of this area is necessary.
Also, the workshop will be of value to accounting
practitioners, who wish to gain knowledge of
the state of the art of continuous auditing
and assurance and emerging issues.
Presenters:
Miklos A. Vasarhelyi, Rutgers University
Eric Cohen, PWC
Liv Watson, Edgar Online
Rob Blake, Microsoft Corp
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