RSM427H1 Chapter Notes - Chapter 7: Binomial Distribution, Data Extraction, Delimiter-Separated Values
Document Summary
Generally, factors that affect ir also affect cr and dr in the same direction: it generally increases ir, cr, and dr. Dr can be decreased using automation i. e. using computers to automate the audit process, taking advantage of their inherent accuracy and speed: also takes advantage of their high computing power (increases coverage and decreases dr). Computer assisted audit techniques (caats): techniques used to automate audit procedures: 5 types: General audit software (gas) most popular. Gas provides commands for auditors to analyze data files that are in a variety of formats, such as excel, database, and delimited text files: common gas functions: Gas products can have various formats of data imported into them in order to conduct further functions (i. e. excel, text, dbf). Analyses performed with a gas tool usually generate new files, which can be exported to excel to graph (gas typically lacks the graphical/formatting capabilities of.
