computer assisted audit techniques
CAATs Steps taken to gather *audit evidence from and by means of computer software programs. Computer assisted audit techniques (CAATs) can be used for both Compliance and Substantive testing, and they can be applied to existing data and *test data. The latter can be created and evaluated against expected outcomes, in order to test the processing accuracy of computerized systems.

Auditor's dictionary. 2014.

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  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing compliance tests and substantive tests on computer systems for firms in which the data being audited is processed by computers and held on computer files. There are two main categories of… …   Accounting dictionary

  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing audit tests on computer systems and the data they hold. There are two main categories of technique. (1) The auditor creates a set of input data to be processed by the computer programs; the… …   Big dictionary of business and management

  • Computer Assisted Auditing Techniques — (CAATs) are audit tests performed by or with software, rather than manually. CAATS are employed to audit electronic data that cannot be audited manually or as a substitute for manual tests to make the audit more efficient and/or effective. CAATS… …   Wikipedia

  • Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • Computer Aided Audit Tools — Computer Assisted Audit Techniques or Computer Aided Audit Tools (CAATS), also known as Computer Assisted Audit Tools and Techniques (CAATTs), is a growing field within the Financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Accounting dictionary

  • audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Big dictionary of business and management

  • audit software — 1. Computer software programs used to gather and evaluate *audit evidence. Audit software can be used in several evidence gathering ways, including (i) data sorting, (ii) *sampling analysis, (iii) the performance of *walk through tests, (iv) the… …   Auditor's dictionary

  • audit evidence — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… …   Accounting dictionary

  • audit evidence — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… …   Big dictionary of business and management

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