My early days in the profession witnessed going to the field
with loads of prior year audit files stacked in several volumes
sometimes up to ten volumes depending on the size and complexity of
the engagement. As a year one Audit Associate then, one of my tasks
on any engagement was to obtain and move to the field long and
short analysis spreadsheets with which we are to document audit
work to be performed plus the prior year audit files. Today, audit
professionals go to a client with their laptop, equipped with audit
software to deliver seamless quality audit service to clients.
However, current technology being used by audit practitioners
has its limitations and no longer meets the ever growing needs of
practitioners today's complex global economy. Since modern-day
audit professionals have been exposed to how applying cutting edge
technology can be a key differentiator with clients and
talents. Also as the industry moves forward, organisations
will require carefully
