| Autor: |
Vasarhelyí, Míklos A., Warren Jr., Donald, Teeter, Ryan A., Títera, Wíllíam R. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Apr2014, Vol. 217 Issue 4, p34-37, 4p |
| Abstrakt: |
The article offers information on the Audit Data Standards (ADS), which refers to a set of data specifications developed by the American Institute of Certified Public Accountants (AICPA) Assurance Services Executive Committee (ASEC). Topics covered include the steps in the transition from an existing audit program to the more comprehensive and informative master control program, and suggestions for deploying audit applications. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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