audit software

audit software
1. Computer software programs used to gather and evaluate *audit evidence. Audit software can be used in several evidence-gathering ways, including (i) data sorting, (ii) *sampling analysis, (iii) the performance of *walk-through tests, (iv) the production of *exception reports of nonstandard transactions, and (v) the generation of *confirmation letters. See also *computer assisted audit techniques. 2. Computer software programs used to document an audit. Audit software for this purpose includes the following standardized tools: (i) *work papers, (ii) *audit planning templates, (iii) *flow-charting software, and (iv) *audit report formats.

Auditor's dictionary. 2014.

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