Publication: Tehnologii informaţionale în domeniul automatizării auditului situaţiilor financiare
Date
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
LAPIȚKAIA, Liudmila, LEAHOVCENCO, Alexandru. Tehnologii informaţionale în domeniul automatizării auditului situaţiilor financiare. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 277-279. ISBN 978-9975-75-710-2.
This article focuses on the automation of the audit of financial situations, scrutinizes a classification of automated audit programs. It should be noted that in the world successfully operate computer audit programs such as «Case Ware Working Papers», «ACL», «Audit System-2», «TeamMate» and other. In computer-based programs laid blocks which correspond to the stages of fulfilling an audit of financial situation such as: preliminary stage, audit planning, execution and completion of the audit.
This article focuses on the automation of the audit of financial situations, scrutinizes a classification of automated audit programs. It should be noted that in the world successfully operate computer audit programs such as «Case Ware Working Papers», «ACL», «Audit System-2», «TeamMate» and other. In computer-based programs laid blocks which correspond to the stages of fulfilling an audit of financial situation such as: preliminary stage, audit planning, execution and completion of the audit.
Keywords
automatizarea auditului, tehnologii, audit