CAAT is used to simplify or automate the data analysis and audit process, and it involves using computer software to analyze large volumes of electronic data for anomalies.
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GENERALIZED AUDIT SOFTWARE
(GAS)
ACL (Audit Command Language), IDEA
(Interactive Data Extraction and Analysis),
and SAS (Statistical Analysis System).
These tools are tailor-made for auditors,
enabling them to efficiently analyze data
through extraction, sorting, sampling, and
comparison. They excel in handling large
and varied datasets, making them versatile
for various audit tasks.
EXAMPLES:
USAGE:
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MICROSOFT EXCEL
ACL (Audit Command Language) or IDEA
(Interactive Data Extraction and Analysis)
Widely used for data analysis in smaller
audits or for less complex data. Excel's
functions and formulas facilitate data sorting,
filtering, and analysis. Pivot tables and
VLOOKUP functions are handy for matching
and comparing datasets.
EXAMPLES:
USAGE: