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Computer Assisted Audit Techniques

Author

Listed:
  • Ion Lungu

    (Academy of Economic Studies of Bucharest, Romania)

  • Teodora Vătuiu

    (“Constantin Brâncuşi” University of Tg.-Jiu, Romania)

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).

Suggested Citation

  • Ion Lungu & Teodora Vătuiu, 2007. "Computer Assisted Audit Techniques," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 7, pages 217-224.
    • Handle: RePEc:pet:annals:v:7:y:2006:p:217-224
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    Cited by:

    1. Joshua Onome Imoniana & Daniel Carlos Nava Filho & Edgard Bruno Cornacchione & Luciane Reginato & Cristiane Benetti, 2023. "Impact of Technological Advancements on Auditing of Financial Statements," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 131-159.

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