Computer Assisted Audit Techniques

Ion Lungu and Vatuiu Teodora ()

Annals of the University of Petrosani, Economics, 2007, vol. 7, 217-224

Abstract: Today, the environment based on informatics influences continuously auditors’ work, because it creates new opportunities and new risks, additional rules in what concerns security, fairness and acceptable margin of error. The growth of the systems’ complexity, especially the informatics accounting Systems of ERP type (Enterprise Resource Planning), so as the large volume of transactions registered at present have lead to the replacement of the „manual”, classic audit techniques with modern techniques, assisted by the computer and known as CAAT (Computer Assisted Audit Techniques).

Keywords: Computer Assisted Audit Technique; auditors’ work; the environment based on informatics (search for similar items in EconPapers)
Date: 2007
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