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The auditor should plan a company's audit based on the information found in the previous step. Planning an audit helps the auditor obtain sufficient and appropriate evidence for each company's specific circumstances. It helps predict audit costs at a reasonable level, assign the proper manpower and time line and avoid misunderstandings with ...
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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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An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...
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