Evaluation of the usefulness of international and national auditing standards in the study of accounting information systems
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 66
Abstract
The intensive development of information technologies nowadays has led to the fact that accounting information systems are much more advanced than traditional nominal ledger systems, sales manage-ment systems or warehouse management systems. Information systems determine the ways of data processing, which may have a significant influence on the economic and financial position of every entity. This article is an attempt to answer the question whether auditors are required by law to per-form the audit of intangible assets incorporated in the accounting information system, and whether the existing standards provide guidance and tools for doing it? The author takes a critical look at legal requirements relating to auditors. The methods of research: studies of domestic literature and a survey conducted among auditors.
Authors and Affiliations
Monika Król-Stępień
Keywords
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