An audit test designed to provide evidence of the completeness, accuracy, and validity of accounting records and financial statements.
Application software comprises computer programs designed for specific tasks or applications, including accounting programs and audit software. These applications can also be downloadable on mobile devices like smartphones, commonly known as apps.
Audit Command Language (ACL) is a specialized software designed for auditors and financial professionals. ACL allows for data extraction, data analysis, and fraud detection in a versatile and efficient manner.
Computer programs used by auditors to examine an enterprise's computer files and review the system for compliance tests and substantive tests.
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.
