The Peer Review in Chartered Accountant Firms and Technological Impact
Keywords:
Peer Review System, Auditing, Computer Assisted Audit Techniques (CAATs).Abstract
If we look back into the past few years, Peer Review has gained its value with tremendous speed and a number of researches had been carried out with various perspectives. This article deals with the study of Peer Review System and its impact on auditing done by different chartered acountant firms. The regulations and standards laid down over the various enterprises, entities and corporate houses have been implemented as per the legal frameworks should be monitored by the auditors and it is being
References
- Peer Review Board, Peer Review: Enhancing Audit Quality: The Chartered Accountant, August, 2012,145-147
- Peer Review Board, Training modules for Peer Reviewers, May, 2010
- Committee of Sponsoring Organizations (COSO) (1992), Internal Control - Integrated Framework.
- R. Weber (1999), Information Systems Control & Audit, Prentice Hall
- The Chartered Accountant http://www.icai.org
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