Abstract

The auditing profession will change dramatically in the 1990s. Economic forces will both create demands for auditing many new types of information and will also interest auditors in meeting those demands. Not only will the subject matter of auditing change, but so will audit technology-the means of doing audits-by adopting many of the methods being developed in the disciplines of human information processing and artificial intelligence. These changes in subject matter and technology will require substantial investments in research and will demand dramatic changes in the accounting curriculum.