A case study: an exploration of the implications of computer-assisted audit techniques on the audit approach in terms of the key elements of an assurance engagement.

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dc.contributor.authorMacDonald, Darren Kyle
dc.date.accessioned2020-10-14T09:56:35Z
dc.date.available2020-10-14T09:56:35Z
dc.date.issued2019-08
dc.descriptionA research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, In partial fulfillment of the requirements for the degree of Masters of Commerce in Accountingen_ZA
dc.description.abstractNot only has IT become more prominent in the business environment, but it has also expanded the available tools at the auditors’ disposal. These tools are more commonly known as CAATs. The implications of CAATs have not been addressed adequately in the academic environment. As a result, this leads to the purpose of this research report: to illustrate the implications of introducing CAATs in the audit process on the five key elements of an assurance engagement. A case study methodology has been selected to explore this audit approach in great detail by focusing on one client and its audit firm. This methodology has been chosen to illustrate the context of a computerised audit and its specific consequences over a period of time. As a result, this study has managed to demonstrate the benefits from introducing CAATs throughout each key area of the audit process. In order to achieve these benefits, the auditor needs to consider several matters to ensure an efficient IT-based audit is realised.en_ZA
dc.description.librarianPH2020en_ZA
dc.facultyFaculty of Commerce, Law and Managementen_ZA
dc.format.extentOnline resource (67 leaves)
dc.identifier.citationMacdonald, Darren Kyle, (2019). A case study :an exploration of the implications of computer assisted audit techniques on the audit approach in terms of the key elements of an assurance engagement, University of the Witwatersrand, https://hdl.handle.net/10539/29825
dc.identifier.urihttps://hdl.handle.net/10539/29825
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectCAATs
dc.subjectData analytics
dc.subjectAudit approach
dc.subjectIT-based audit
dc.subjectCase study
dc.subject.lcshAuditing, Internal--Data processing
dc.subject.lcshAuditing
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleA case study: an exploration of the implications of computer-assisted audit techniques on the audit approach in terms of the key elements of an assurance engagement.en_ZA
dc.typeDissertationen_ZA
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