Auditing: A Risk Based-Approach to Conducting a Quality Audit
Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN: 9781305080577
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: South-Western College Pub
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Chapter 8, Problem 63RSCQ
To determine

Introduction: GAS is a type of Common computer-assisted audit tool.

This tool is used for mining and analyzing data to detect errors and omissions and collecting proof for audit.

GAS comprises a series of program to read files, select information, calculate, and print reports in a specified format.

It simplifies the task of collecting data and records for the auditors.

Examples of GAS

1) ACL-Audit Command Language

2) IDEA −Interactive Data Extraction and Knowledge

To explain: Advantages of GAS

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