Auditor's Perception of Usage and Importance of Audit Technology in Vietnam
Asian Business Research
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Title |
Auditor's Perception of Usage and Importance of Audit Technology in Vietnam
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Creator |
Pham, Binh Ngo
Nguyen, Thi Que Tran, Manh Dung Nguyen, Thi Thanh Phuong |
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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.
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Publisher |
July Press Pte. Ltd.
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Contributor |
—
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Date |
2018-11-28
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://journal.julypress.com/index.php/abr/article/view/513
10.20849/abr.v3i3.513 |
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Source |
Asian Business Research; Vol 3, No 3 (2018); p14
2424-8983 2424-8479 |
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Language |
eng
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Relation |
http://journal.julypress.com/index.php/abr/article/view/513/387
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Rights |
Copyright (c) 2018 Binh Ngo Pham, Thi Que Nguyen, Manh Dung Tran, Thi Thanh Phuong Nguyen
http://creativecommons.org/licenses/by/4.0 |
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