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Dissertations > The effects of computer assurance specialist
competence and auditor accounting information system expertise
on auditor planning judgments   File Description SizeFormat
brazel_joe_thesis.pdf629.54 kBAdobe PDFView/Open Title: The
effects of computer assurance specialist competence and auditor
accounting information system expertise on auditor planning
judgments Authors: Brazel, Joseph F. Keywords: Auditing Issue
Date: 2-Jun-2004 Abstract: While auditors’ interactions with
complex accounting information systems (AIS) and computer
assurance specialists (CAS) play a critical role in determining
audit quality (POB 2000), little prior research has examined
these topics. This study investigates the effects of CAS
competence and auditor AIS expertise on auditor planning
judgments in a complex AIS environment. The audit literature