Automation and Changes in the Audit Process (Practice Note).
研究了自动化带来的审计过程变化，指出技术进步要求审计师调整方法，但当前计算机审计技术只是将手工方法直接计算机化，未能充分利用数据处理优势。
Abstract The article examines some audit process changes that result from automation. Advances in data processing technology have created major challenges for auditors. Not only must these technological changes be assimilated into both corporate and public accounting EDP auditing units, but public accountants must also revise the way in which audits are performed on clients adopting new technology. The problems are compounded in public accounting by competition among firms for market position and audit fees. The audit firm that adapts to technological change has the potential to audit at lower cost and to convince clients and prospective clients that it possesses a relative competency advantage in audits of complex systems. Currently, computer audit techniques reflect the direct computerization of manual audit methods instead of a reanalysis and redesign of the entire audit process. This approach minimizes behavioral resistance to change but does not reap the full benefits of data processing implementation.