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March 18, 2026The Accounting Review

The Computer in Auditing--The Use of Test Data.

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Authors

RMRobert E. MalcomPennsylvania State UniversityCGCharles H. GriffinBrigham Young University

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Implication

Book review of 'The Computer in Auditing,' highlighting its implications in data analysis for auditing.

Key Points

  • This review aims to summarize the main themes and insights from the book regarding the use of test data in auditing.
  • Analyzing key concepts from the book
  • Discussing the application of test data in audit practices
  • Evaluating the effectiveness of computers in data processing
  • The book highlights the importance of test data in enhancing audit accuracy.
  • It discusses various methodologies for integrating computers into auditing processes.
  • The authors emphasize the potential for improved efficiency and reliability in auditing practices.

Cite This Study

Malcom et al. (1967) studied this question.

synapsesocial.com/papers/69ba43b64e9516ffd37a53bbhttps://doi.org/10.2308/tar-4482547
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Computer--An Accounting Tool (Book).1966
  2. 2Auditing with the Computer (Book).1966
  3. 3Computer Auditing (Book).1983
  4. 4Computer Audit Guidelines (Book).1976
  5. 5Computer Auditing (Book).1983