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Berbagai macam penggunaan komputer dalam audit disebut dengan istilah teknik audit berbantuan komputer (tabk) atau computer assisted audit techniques (caats)

Tujuan dan lingkup keseluruhan suatu audit tidak berubah bila audit dilaksanakan dalam suatu lingkungan sistem informasi akuntansi (psa no Computer assisted audit techniques (caats) includes tools used by auditors during their work These tools allow auditors to receive data in any form and analyze it better. Alat dan teknik audit berbasis komputer mikro saat ini berakar pada computer assisted audit tools (caats) berbasis mainframe, yang pada gilirannya secara mengejutkan berakar pada alat dan teknik audit manual. Caats is the practice of using computers to automate the it audit processes. Kontrol aplikasi mencakup kontrol input, processing, dan output.

Definition and purpose of caats definition Caats are tools that leverage computer technology to assist auditors in collecting, analyzing, and interpreting audit evidence They include software programs, data analysis tools, and automated testing procedures. Caats ce sont les meilleures croquette et pâtée pour chat sur abonnement En quelques clics, parle nous de ton chat et découvre son menu. Caats support the standardization of audit procedures by allowing auditors to apply consistent methods across different audits and clients

This standardization ensures that each audit follows a uniform approach, making it easier to compare results and maintain quality across engagements.

Caats can be used by auditors to simplify work that requires them to process large amounts of data so that they can save time and costs and increase efficiency.

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