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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
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.
*** G3 use of computer: Assisted audit techniques (CAATs). ISACA, USA,
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


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

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