ABSTRACT
Today’s auditors work constantly with computerized records. It is likely that many audit clients either have eliminated or will eliminate a substantial portion of their paper documents and replace them with electronic documents fi led only in computerized form. An auditor who is unable to use computerized audit tools eff ectively will be at a tremendous disadvantage. Th erefore, today’s auditor must be equipped with an understanding of alternative tools and approaches to test the operations of computerized systems and gather and analyze data contained in computerized fi les.
