Accounting Books

Accounting Magazine

Impact of Information Technology on Auditing

Teruyuki Kawasaki
Professor, Graduate School of Accountancy, Konan University


The purpose of this paper is to consider the impact of information technology on the auditing. Three research topics are discussed; Web-based business reporting, Trust services, and XBRL. This paper emphasizes that the reliability assurance of the web-based business reporting could be achieved by expanding to the assurance services from the traditional auditing. In relation to this, it considers the audit implications of Trust services(WebTrust and SysTrust) and XBRL.