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The public accounting profession is quite competitive and it is through the effective use of technology that one can maintain a competitive edge. For example, an auditor can usually complete an audit engagement in less time--and be surer of his/her findings--than he/she would be without using technology in his/her audit. This will permit the auditor to charge less for his/her work and to obtain more clients. And, if his/her findings can be supported, he/she will be less likely to experience legal ramifications (from the SEC, from stockholders, and so on).
Discuss some other changes you think will occur in the way financial information is gathered, processed, and communicated as a result of increasingly sophisticated IT.
Discuss several career opportunities available to students who combine a study of accounting with course work in AISs, information systems, and/or computer science. Can you think of other jobs where these skill sets would be desirable?
"When we computerize an AIS, we merely change how the data is processed; we don't change what tasks are performed." Do you agree? Give examples to support your position.
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