Metrics

  • citations in SCIndeks: [2]
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:0
  • full-text downloads in 30 days:0

Contents

article: 10 from 29  
Back back to result list
2009, vol. 12, iss. 47, pp. 5-18
Integration of computer aided tools and techniques in audit process
University of Novi Sad, Faculty of Economy, Subotica
Keywords: auditors tools; techniques; generalized and users auditors software
Abstract
Using of computer assisted audit tools make easier to auditors to realize a lot of tests in order to verify truth of financial statements. Generalized and users audit software's enable realization of audit procedures on more efficiency and effectivity way. Beside the financial statements, the reliability of accounting software is an issue of interest to auditing, which auditors testing using computer assisted audit techniques. The aim of this article is to research the types of audit techniques and tools, the purpose and advantages of using it.
References
*** G3 use of computer: Assisted audit techniques (CAATs). ISACA, USA, http://www.isaca.org
Andrić, M., Krsmanović, B., Jakšić, D. (2004) Revizija - teorija i praksa. Subotica: Ekonomski fakultet
Bodnar, G.H., Hopwood, W.S. (2001) Accountig informations systems. New Jersey, USA: Prentice Hall
Cascarino, R. (2007) Autor's guide to information system auditing. John Wiley & Sons
Gallegos, F., Senft, S., Manson, D.P., Gonzales, C. (2004) Information technology control and audit. Auerbach Publications
Hunton, J.E., Bryant, S.M., Bagranoff, N.A. (2004) Core concepts of information technology auditing. New York: John Wiley & Sons
Krsmanović, B., Polić, S. (2008) Informacione tehnologije u računovodstvu i reviziji. Banja Luka
 

About

article language: Serbian
document type: unclassified
published in SCIndeks: 13/10/2009

Related records

Anali Ekon fak Subotica (2009)
The professional and ethical aspect of information systems auditing
Mijić Kristina

Anali Ekon fak Subotica (2005)
Why the auditing verification of financial reports is necessary?
Jakšić Dejan, et al.

Anali Ekon fak Subotica (2007)
Function and content of independent auditor’ report
Jakšić Dejan, et al.

show all [24]