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2. Computer-aided audit tools - Wikipedia

   en.wikipedia.org/wiki/Computer-aided_audit_tools

   Many audit-specific routines are used such as sampling. Provides documentation of each test performed in the software that can be used as documentation in the auditor’s work papers. Audit specialized software may perform the following functions: Data queries. Data stratification. Sample extractions. Missing sequence identification.

3. Percentage-of-completion method - Wikipedia

   en.wikipedia.org/wiki/Percentage-of-Completion...

   Revenues and gross profit are recognized each period based on the construction progress, in other words, the percentage of completion. Construction costs plus gross profit earned to date are accumulated in an asset account (construction in process, also called construction in progress), and progress billings are accumulated in a liability account (billing on construction in process).

4. SIE (file format) - Wikipedia

   en.wikipedia.org/wiki/SIE_(file_format)

   The SIE format is an open standard for transferring accounting data between different software produced by different software suppliers.. SIE could be used to transfer data between software on the same computer, but also used for sending data between companies, for example between the company, the accountant and the audit.

5. Data validation and reconciliation - Wikipedia

   en.wikipedia.org/wiki/Data_validation_and...

   Data reconciliation is a technique that targets at correcting measurement errors that are due to measurement noise, i.e. random errors.From a statistical point of view the main assumption is that no systematic errors exist in the set of measurements, since they may bias the reconciliation results and reduce the robustness of the reconciliation.

6. Spreadsheet - Wikipedia

   en.wikipedia.org/wiki/Spreadsheet

   Example of a spreadsheet holding data about a group of audio tracks. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table.

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8. Audit technology - Wikipedia

   en.wikipedia.org/wiki/Audit_technology

   Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.

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