Auditor's role and Accounting Software

Currently the technology is developing very rapidly. The development of this technology affects various fields and aspects of life. Technological developments such as a coin has two parts, one side gives a good effect, on the other hand negatively impact life.

In relation to the development of technology to the field of accounting, many emerging software or accounting application in the community. Ranging from simple applications to accounting records, to software which is able to provide an overview chart of financial transactions and sales.

Technological developments in the accounting field is the same as in other areas that impact conflicting. On the one hand, simplify accounting software companies or employers in matters of record keeping and financial reporting. But on the other hand, the accounting software is considered to shrink the role of an accountant in a company. There's even assume that threaten accounting software audit profession. This certainly makes the auditors worried about the future of their careers.

In fact, the role and function of accounting software in different financial problems with the role and functions of an auditor. Broadly speaking, the accounting has the constructive nature of the financial statements of a business. While an auditor has a deconstructive role. Deconstructive here does not mean to destroy or disrupt the financial statements that have been made by the accounting software or accountant. Deconstructive is meant here is the auditor examine in detail the stages traversed yagn accounting software to give birth to an existing financial statements. Deconstructive activities here analytical and detailed, so that if an error is found in a stage in the manufacture of the financial statements, then certainly the financial statements that have been deemed flawed and must be corrected. Here are the different roles and functions of the Auditor with accounting software.