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CAATs and GAS in Auditing Techniques by Agung Febri is a document available to read on EtoBox.
What is CAATs and GAS in Auditing Techniques about?
The document discusses computer assisted audit techniques (CAATs) and generalized audit software (GAS) that can be used to analyze large amounts of electronic data. It describes how regression analysis, GAS packages, and data mining techniques can help auditors perform tasks like converting client data, analyzing information, comparing data sets, and identifying unexpected deviations. The document also outlines steps auditors should take when analytical procedures reveal significant unexpected fluctuations
- Author
- Agung Febri
- Language
- EN