From his* Linnaeusparkweg 45, Amste

From his

* Linnaeusparkweg 45, Amsterdam 6, Netherlands.
Management work the man becomes a better auditor; by executing audits he becomes a better consultant.
This proposition brings me somewhat astray from my subject, but I needed it to demonstrate that, whatever the impact of computers on auditing itself may be, I feel that the auditor’s firm should have available a working knowledge of computers in their use for management accounting and financial accounting. I shall confine myself to the auditing aspects of automatic data processing in the rest of this paper. In this context it is apparent that two principles emerge:
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