Members asked about global business-to-business e-commerce audits.

• Position: According & auditing news

A Canadian senior academic and audit researcher is requesting AICPA members involved in business-to-business e-commerce audit and assurance services participate in a global research study sponsored by the University of Windsor in Ontario. The purpose of the study, which is available online until Dec. 31, is to identify critical success factors involved in planning an effective audit of B2B entities where the business is done significantly by using e-commerce technologies.

The research instrument contains questions covering the auditor's experience, perceptions and considered views and asks for feedback on the importance of a range of different skills the auditor would consider necessary to plan an audit of B2B activity. The online...