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International Review of Management and Marketing Information Technology in Audit Processes: An Empirical Evidence from Malaysian Audit Firms
2017
International Review of Management and Marketing
unpublished
This paper attempts to highlight the usage of information technology for auditors at different levels and positions in audit firms in Malaysia. Factors influencing the usage of information technology in the audit processes are also investigated. Questionnaires were distributed to external auditors in Klang Valley. Descriptive statistics and regression analysis were carried out to analyze the data. Telephone interviews were also conducted to support the results. The result indicates that
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