Issues Regarding Implementation of Computer Information Technologies into Auditing Practices

Abstract

Use of computer information technologies in audit is caused by need to increase working performance of auditors and to improve quality of an audit procedure itself. Carrying out an audit using computer information technologies has some peculiarities that concern different stages of an audit procedure. In the publication hereof main issues concerning implementation of computer information technologies into auditing practices are determined, as well as there are pointed out ways to solve those issues.