|Paper title:||Computer assisted audit techniques|
|Published in:||Issue 2, (Vol. 1) / 2007Download|
|Author(s):||Tulvinschi Mihaela, Iancu Eugenia, Grosu Veronica|
|Abstract.||From the modern point of view, audit takes into account especially the information systems representing mainly the examination performed by a professional as regards the manner for developing an activity by means of comparing it to the quality criteria specific to this activity. Having as reference point this very general definition of auditing, it must be emphasized that the best known segment of auditing is the financial audit that had a parallel evolution to the accountancy one. The present day phase of developing the financial audit has as main trait the internationalization of the accountant professional. World wide there are multinational companies that offer services in the financial auditing, taxing and consultancy domain. The auditors, natural persons and audit companies, take part at the works of the national and international authorities for setting out norms in the accountancy and auditing domain. The computer assisted audit techniques can be classified in several manners according to the approaches used by the auditor. The most well-known techniques are comprised in the following categories: testing data techniques, integrated test, parallel simulation, revising the program logics, programs developed upon request, generalized audit software, utility programs and expert systems.|
|Keywords:||Audit Techniques, Investment, Soft For Audit|
|References:|| 1. Andone I., Ţugui A., Intelligent systems in management, accountancy, finances, banks and marketing, Economica Publishing House, Bucureşti, 1993.
2. Arens A. A., Loebbecke J. K., Audit – a total approach, ARC Publishing House, Chişinău, 2003, p 193.
3. Batude D., The accountancy and financial audit, Editions Nathan, Paris, 1997, p 10.
4. Florea I., Macovei I.C., Florea R., Berheci N., Introduction in accountancy expertise and the financial audit, CECCAR Publishing House, Bucureşti, 2005, p. 100.
5. Gay I., Manson S., The audit process: Principles, practice and cases, Ed. Bussines Press, ed. a 2-a, USA, 2000, p. 30, quoted by L. Dobroţeanu, C.L. Dobroteanu in Audit – concepts and practices: national and international approach Economica Publishing House, Bucureşti, 2002, p. 53.
6. Munteanu A., Audit of informational and accountancy systems, Polirom Publishing House, Iasi, 2001, p.145.
7. Munteanu V., Munteanu M., Zuca Ş., - Financial and accountancy control and audit, Sylvi Publishing House, Bucuresti, 2000, p. 497.
8. *** Financial audit, Standards. The ethics and professional behavior Code, Economica Publishing House, Bucureşti, 2000.
|Back to the journal content|
This article is licensed under a
Creative Commons Attribution-ShareAlike 4.0 International License.