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ArtikelTake My Manual Audit, Please  
Oleh: Lanza, Richard B.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 185 no. 6 (1998), page 33-38.
Topik: audit; manual audit
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  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.5
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelWhen auditors tackle an engagement in which most, if not all, of a clients data are in electronic format, they generally audit around the computerthat is, they print out the pertinent information and then scrutinize the printed page. Such a manual procedure is okay as far as it goes, but in todays business world, where data increasingly are in electronic format, manual examinations may not be good enough. However, there is another option: powerful software applications that audit throughrather than around the computer. Such software can examine raw accounting data faster than is possible manually and in as much detail as desired. This article outlines the benefits of using auditing software and shows how relatively user - friendly the applications are. The two leading auditing software packages are ACL Software and Interactive Data Extraction & Analysis (IDEA). For information about these products, see How to Contact the Vendors, below.
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