The utilisation of generalized audit software (GAS) by external auditors

Purpose– Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS is the most popular of computer assisted audit tools and tec...

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Bibliographic Details
Main Authors: Ahmi, Aidi, Kent, Simon
Format: Article
Language:English
Published: Emerald Group Publishing Limited 2012
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/13972/1/026.pdf