Members asked about global business-to-business e-commerce audits.A Canadian senior academic and audit researcher is requesting AICPA AICPASee American Institute of Certified Public Accountants (AICPA). members involved in business-to-business e-commerce audit and assurance services Assurance services have been defined by the American Institute of Certified Public Accountants (AICPA) as 'Independent Professional Services that improve information quality or its context'. participate in a global research study sponsored by the University of Windsor History In 2003, the university marked its 40th anniversary. Its history dates back to the founding of Assumption College in 1857. Originally, Assumption was one the largest colleges associated with the University of Western Ontario. in Ontario. The purpose of the study, which is available online until Dec. 31, is to identify critical success factors involved in planning an effective audit of B2B (Business to Business) Refers to one business communicating with or selling to another. See B2B e-commerce, B2C and B2G. B2B - business to business entities where the business is done significantly by using e-commerce technologies. The research instrument contains questions covering the auditor's experience, perceptions and considered views and asks for feedback on the importance of a range of different skills the auditor would consider necessary to plan an audit of B2B activity. The online questionnaire, which has been vetted for ethical and privacy considerations by the university's research ethics Research ethics involves the application of fundamental ethical principles to a variety of topics involving scientific research. These include the design and implementation of research involving human participants (human experimentation); animal experimentation; various aspects of board, takes about 15 minutes to complete. AICPA members interested and experienced in e-commerce audits may participate in the survey through www.uwindsor.ca/jagdish/b2b. Results will be published/presented in various scholarly/professional publications and conferences. To obtain an executive summary on the results, contact Dr. Jagdish Pathak at jagdish@uwindsor.ca. For more information on this researcher, go to www.jagdishpathak.com. |
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