CAATs


CAATs

Accounting dictionary. 2014.

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  • CAATS — may refer to: * Computer Assisted Auditing Techniques: Methods making use of computers strengths in achievement of audit objectives * Computer Aided Audit Tools: Software for implementing Computer Assisted Auditing Techniques …   Wikipedia

  • CAATs — Abbreviation for computer assisted audit techniques …   Big dictionary of business and management

  • computer assisted audit techniques — CAATs Steps taken to gather *audit evidence from and by means of computer software programs. Computer assisted audit techniques (CAATs) can be used for both Compliance and Substantive testing, and they can be applied to existing data and *test… …   Auditor's dictionary

  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing compliance tests and substantive tests on computer systems for firms in which the data being audited is processed by computers and held on computer files. There are two main categories of… …   Accounting dictionary

  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing audit tests on computer systems and the data they hold. There are two main categories of technique. (1) The auditor creates a set of input data to be processed by the computer programs; the… …   Big dictionary of business and management

  • Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • Computer Aided Audit Tools — Computer Assisted Audit Techniques or Computer Aided Audit Tools (CAATS), also known as Computer Assisted Audit Tools and Techniques (CAATTs), is a growing field within the Financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

  • Computer Assisted Auditing Techniques — (CAATs) are audit tests performed by or with software, rather than manually. CAATS are employed to audit electronic data that cannot be audited manually or as a substitute for manual tests to make the audit more efficient and/or effective. CAATS… …   Wikipedia

  • E-OCVM — Articleissues advert = November 2007 confusing = November 2007 context = November 2007 copyedit = November 2007 importance = November 2007 orphan = November 2007 POV = November 2007 sections = November 2007 technical = November 2007 unreferenced …   Wikipedia