KPMG's
Business
Measurement Process |
The 21st Century Public Company Audit, a
new monograph co-authored by Timothy B. Bell (KPMG LLP),
Mark E. Peecher and Ira Solomon (University of Illinois
at Urbana-Champaign) discusses conceptual underpinnings
of risk assessment, evidence gathering, and other
professional judgment activities that are pervasive in
21st century public company audits.
Information technology is bringing
dramatic changes to business models and strategies, to
business processes, and to business measurement,
including accounting. Such changes necessitate
fundamental and pervasive reconsideration of
financial-statement audit technology. In a monograph
entitled, Auditing
Organizations Through a Strategic-Systems Lens,
two leading practitioners and two leading scholars
present their thinking on the foundations of auditing
technology for the twenty-first century. KPMG's Business
Measurement Process is used therein to illustrate
key concepts and ideas.
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