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Question 2. Explain Computer Assisted Audit Techniques ( CAATS ) and Generalized Audit Software ( GAS...

Question 2.

Explain Computer Assisted Audit Techniques ( CAATS ) and Generalized Audit Software ( GAS ) , what is GAS , File interrogation audit tasks using GAS and Examples analysing data with GAS . Question

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Answer #1

Ans:-Computer Assistant Audit Technique(CAAT)

CAAT or Computer Assisted Audit Technique is a device(tool),and this device is used by the auditors for auditing. This device or tool simplifies the data and to make search from the wrongdoings from the given data. The internal accounting unit of any company will be intelligently providing systematic result with the help of this tool.

Generalized Audit Software(GAS)

GAS or Generalized Audit Software is software which is used for write, read and process the data with the help of functions performing exact audit practices and with self –made commands. This device or tool is used for computer assisted auditing technique.

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