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单词 audit software
释义

audit software

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 system of a client. More sophisticated computer-assisted audit techniques(CAATs) include the use of embedded audit facilities, in which program codes and additional data are incorporated into the client’s computerized accounting system to facilitate a continuous review of the system.

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更新时间:2025/3/9 10:56:56