{"title":"审计的未来——罗伯特·埃利奥特访谈录","authors":"Robert Elliott, H. Duan","doi":"10.2308/jeta-10823","DOIUrl":null,"url":null,"abstract":"\n This paper examines the future of auditing based on responses received on November 22, 2021, from Robert Elliott, who is a retired partner at KPMG Peat Marwick LLP, former chairman of the AICPA Special Committee on Assurance Services, and past Chair of the Board of the AICPA. Robert provided his views on different perspectives of audit practices and changes. His responses in this study cover the value of auditing, the importance of information, the development of information technology, and the future changes in the audit profession.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.6000,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Future of Auditing: An Interview with Robert Elliott\",\"authors\":\"Robert Elliott, H. Duan\",\"doi\":\"10.2308/jeta-10823\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n This paper examines the future of auditing based on responses received on November 22, 2021, from Robert Elliott, who is a retired partner at KPMG Peat Marwick LLP, former chairman of the AICPA Special Committee on Assurance Services, and past Chair of the Board of the AICPA. Robert provided his views on different perspectives of audit practices and changes. His responses in this study cover the value of auditing, the importance of information, the development of information technology, and the future changes in the audit profession.\",\"PeriodicalId\":45427,\"journal\":{\"name\":\"Journal of Emerging Technologies in Accounting\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2022-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Emerging Technologies in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/jeta-10823\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Emerging Technologies in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/jeta-10823","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
The Future of Auditing: An Interview with Robert Elliott
This paper examines the future of auditing based on responses received on November 22, 2021, from Robert Elliott, who is a retired partner at KPMG Peat Marwick LLP, former chairman of the AICPA Special Committee on Assurance Services, and past Chair of the Board of the AICPA. Robert provided his views on different perspectives of audit practices and changes. His responses in this study cover the value of auditing, the importance of information, the development of information technology, and the future changes in the audit profession.
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