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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

134 of 151

COMPUTER SOFTWARE

Computer audit software (CAS) or generalized audit software (GAS) are computer programs that have been written especially for auditors.

Two of the most popular:

Audit Control Language (ACL)

IDEA

Based on auditor’s specifications, CAS generates programs that perform the audit function.

CAS is ideally suited for examination of large data files to identify records needing further audit scrutiny.

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