ฉันรักแปลภาษาof process cycle risks. In order to realise this
cost saving option, some effort may be
required to convince the certifying auditor to
rely more on information technology: professional
service firms are reluctant to use more
advanced IT (Manson et al., 2001), and a high
percentage of auditors assess their own
knowledge of IT as less than adequate
(Greenstein et al., 2005)