Ahmi, Aidi; Kent, Simon - In: Managerial Auditing Journal 28 (2013) February, pp. 88-113
Purpose – Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS is the most popular of computer assisted audit tools...
