The Peer Review in Chartered Accountant Firms and Technological Impact

Authors

  • Dr. Amit Bharadwaj   Faculty in Department of Commerce & Management, B.R.A Bihar University, Muzaffarpur, India

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

  1. Peer Review Board, Peer Review: Enhancing Audit Quality: The Chartered Accountant, August, 2012,145-147
  2. Peer Review Board,  Training modules for Peer Reviewers, May, 2010
  3. Committee of Sponsoring Organizations (COSO) (1992), Internal Control - Integrated Framework.
  4. R. Weber (1999), Information Systems  Control & Audit, Prentice Hall
  5. The Chartered Accountant http://www.icai.org

International Journal of Scientific Research in Science and Technology

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Published

2018-03-30

Issue

Volume 4, Issue 7, March-April-2018

Section

Research Articles

License

Copyright (c) IJSRST

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

[1]
Dr. Amit Bharadwaj , " The Peer Review in Chartered Accountant Firms and Technological Impact, International Journal of Scientific Research in Science and Technology(IJSRST), Online ISSN : 2395-602X, Print ISSN : 2395-6011, Volume 4, Issue 7, pp.1090-1093, March-April-2018.