Revision as of 00:58, 4 June 2005 edit GroupOne (talk \| contribs) 88 edits No edit summary		Revision as of 01:00, 4 June 2005 edit undo GroupOne (talk \| contribs) 88 edits →'''''Other CAATTs used for Data Analysis''''' Next edit →
Line 81: CAATTs can assist the auditor in detecting fraud by performing and creating the following, respectively: #<u>''Analytical Tests''</u> – evaluations of financial information made by studying plausible relationships among both financial and non-financial data to assess whether account balances appear reasonable (AU 329). Examples include ratio, trend, and Benford’s Law tests #<u>''Data Analysis Reports''</u> – reports produced using specific audit commands such as filtering records and joining data files.

Computer-aided audit tools: Difference between revisions