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Keywords: future of audit
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Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (1): 1–10.
Published: 01 July 2018
... of the auditor by replacing perfunctory tasks and emphasizing higher order thinking skills that will eventually lead to enhanced audit quality. This editorial envisages the future of audit by introducing the concept of RPA and describing its usage in auditing. Moreover, considerations for RPA-based audits...