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Keywords: audit engagements
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (4): 75–103.
Published: 01 December 2020
... on 109 audit engagements. Overall, the attitudes toward ADA usefulness are positive. Analysis of the audit engagements suggests use of ADA is relatively limited and use of more “advanced” ADA is rare. More ADA are used for clients with integrated ERP/IT systems and for newly tendered audit engagements...
