| 单词 | computer-assisted audit techniques |
| 释义 | computer-assisted audit techniques 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 results are then checked against the expected results. (2) Computer audit software is used by the auditor to select data from a number of files. Various operations are then performed on the data and the results are transferred to a special audit file to be printed out in a required format. |
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