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Computer Assisted Auditing Techniques

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Computer Assisted Auditing Techniques refer to techniques and computer programs that are developed to audit electronic data. It is approved by GAAP.

Techniques

These techniques include, but are not limited to:

  • Random sampling (with physical verification)
  • curve data deviation
  • average or median user data input calculation and prediction

There are commercial companies that have developed artificial intelligence algorithms, which are applied to data to assist in the human auditing.

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