The number of computers installed
within the United States has doubled
1960 and is expected to double
since
every three years. The growing trend
toward computerized accounting sys-
tems indicates that an understand of
EDP (Electronic Data Processing) sys-
tems indicates that an understanding of
good audit and is no longer an option to
An investigation was under-
the auditor.
taken to indicate the curricular content
(knowledge and skills) needed to prepare
the accounting student to audit compu-
terized accounting systems.