The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.

Audit Automation: Improving Quality or Keeping up Appearances?

Audit Automation: Improving Quality or Keeping up Appearances?

Audit automation: Improving quality or keeping up appearances?
StuartManson, SeanMccartney and Michaelsherer


A basic definition of audit automation is provided by Williamson (1994, p. 1): ‘The process of applying any information technology based system to assist auditors in the planning, performance, control, completion and administration of audit work.’

The ways in which auditors can apply information technology to assist in the above functions include such aspects as the preparation of audit working papers, building up a library of standard pro forma documents and templates, and documentation of audit work (O'Kane, 1990). Whilst accepting this basic definition, for the purposes of this Chapter we have operationalized the above definition of audit automation as ‘the use of information technology in planning, controlling ...

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