The Usage of Computers in Auditing Teaching and Research.

Abstract The American Accounting Association Audit Section created its first technical committee in response to the needs that arose from the impact of information technology on auditing. This committee was charged with exploring the current state-of- the-art use of computers in audit education and research. This report is composed of a series of descriptions illustrating the efforts made by academics and professionals in the education and use of data processing. The audit profession has been slow in integrating computer technology into audit procedures, with the exception of the rapid increase in the use of microcomputers witnessed over the last two year. Cost trends of data processing equipment indicate expected cost reductions at the rate of 20 percent per year over the next decade. The impact on the business and auditing environment will be immense. The cost reduction in the data communications area, although not as spectacular, will probably result in a greater geographical dispersion of users and equipment. Databases provide an effective and efficient method for storing data. Global database systems will become more prevalent in the future, especially as more sup- pliers incorporate the database control language into their operating systems.