Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

Survey techniques in urban freight transport studies

This article reviews and assesses the various survey techniques that have been used in studies in which data have been collected to obtain an understanding of road-based urban freight transport activities. The review identified 162 such studies in 18 countries over the last 50 years, and 12 different types of urban survey technique. In the studies reviewed, establishment surveys have been the most commonly used technique, followed by freight operator surveys, vehicle observation surveys, driver surveys, roadside interview surveys, and vehicle trip diaries. Few examples of other survey techniques (commodity flow, parking, global positioning system, supplier and service provider surveys) were identified. Establishment and vehicle observation surveys have the potential to offer insight into a wider range of issues associated with urban freight deliveries and collections to and from establishments in a specific urban area than the other survey techniques reviewed. These two survey techniques can provide insight into the frequency of goods vehicles deliveries and collections by time of day and day of week, the activities involved in the loading/unloading process, and the freight requirements of individual establishments. However, all 12 survey techniques provide insight into varying aspects of urban freight operations and various combinations are therefore likely to be used in future studies.