"The 21st Century Auditor"

• The 21st century auditor requires knowledge of technology and accounting information systems in addition to his / her understanding of accounting concepts and guidelines. The degree of knowledge in technology and AIS will vary with each auditor. Recommend the top-five technology and AIS skills that the 21st century auditor should have. Justify your recommendations.
• Now, recommend a series of actions that need to be taken by auditors and their firms to ensure that the auditors maintain their skills.