Abstract
In less than twenty years, the computer has become the single most important means of processing basic accounting records. Unlike other influences on the auditor, the computer represented the alteration of technology, not the evolution of existing procedures. | The need exists to review the development of auditing standards and the more rapid growth of the computer with respect to accounting information. Where the development is going and what changes have occurred in response to this development are central questions which must be answered before possible alternatives for the future may be defined.