Record Details

Auditor's Perception of Usage and Importance of Audit Technology in Vietnam

Asian Business Research

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Field Value
 
Title Auditor's Perception of Usage and Importance of Audit Technology in Vietnam
 
Creator Pham, Binh Ngo
Nguyen, Thi Que
Tran, Manh Dung
Nguyen, Thi Thanh Phuong
 
Description This study is conducted for providing new evidence on the extent to which auditors are aware of the use and importance of audit technology in an age of industrial revolution 4.0. By using interviews and questionnaires of auditors at independent audit firms in the context of Vietnam, the findings show the high importance of using audit technology in technical and administrative procedures, particularly for risk assessment. We also assure the use and importance of audit technology is highly valued. The results help policymakers have guidance on the opportunities and challenges of using information technology in the audit process in independent audit.
 
Publisher July Press Pte. Ltd.
 
Contributor
 
Date 2018-11-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.julypress.com/index.php/abr/article/view/513
10.20849/abr.v3i3.513
 
Source Asian Business Research; Vol 3, No 3 (2018); p14
2424-8983
2424-8479
 
Language eng
 
Relation http://journal.julypress.com/index.php/abr/article/view/513/387
 
Rights Copyright (c) 2018 Binh Ngo Pham, Thi Que Nguyen, Manh Dung Tran, Thi Thanh Phuong Nguyen
http://creativecommons.org/licenses/by/4.0