Paper title: Computer assisted audit techniques
Published in: Issue 2, (Vol. 1) / 2007Download
Pages: 36-42
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
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