Evolution of Auditing: From the Traditional Approach to the Future Audit

Paul E. Byrnes, Abdullah Al-Awadhi, Benita Gullkvist, Helen Brown-Liburd, Ryan Teeter, Donald J. Warren, Jr., Miklos Vasarhelyi

Research output: Book/ReportCommissioned report


The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This paper is published by the AICPA Assurance Services Executive Committee’s Emerging Assurance Technologies Task Force with the intent of offering insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future audit. This paper is also intended to provide an improved understanding of movements that have taken and are taking place relative to technology such that readers might better envision how accountants will continue to be the assurance providers of choice in the evolving real-time global economy. The subject matter outlined in this paper is of interest to AICPA members and those in the accounting profession as a whole.
Original languageEnglish
PublisherAICPA - American Institute of CPAs
Number of pages9
Publication statusPublished - 11.2012
MoE publication typeD4 Published development or research report or study

Publication series

NameThe whitepaper series on continuous auditing/monitoring


  • 512 Business and Management
  • KOTA2012

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