Abstract
Audit files represent a considerable cost item, but they are rarely considered in cost terms. Much of the audit staff’s time is spent organizing audit files, filing and retrieving items, updating, indexing and referencing items of information.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Copyright information
© 1990 J.C. van Dijk, Paul. A Williams
About this chapter
Cite this chapter
van Dijk, J.C., Williams, P. (1990). Audit Files. In: Expert Systems in Auditing. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-12474-9_16
Download citation
DOI: https://doi.org/10.1007/978-1-349-12474-9_16
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-12476-3
Online ISBN: 978-1-349-12474-9
eBook Packages: Palgrave Business & Management CollectionBusiness and Management (R0)