Journal of Accounting and Management Information Systems (JAMIS)


Audit software. From experiment to necessity

1/2002 ,   p71..75

Author(s):  
Dragos MANGIUC


Keywords:   audit software, audit process, audit assistance computer software

Abstract:  
The decision of using audit software implies a major change of perspective for the auditor, especially if he has audited using only manual techniques during all his previous career. The hardest step is the first one: the decision to use audit software. Once the decision has been made, auditors will be able to learn relatively easy how to use audit assistance computer software. From here the results continuously improve, as the auditor finds how to increase his work’s quality and the efficiency of the audit process.
 


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