Tehnologii informaţionale în domeniul automatizării auditului situaţiilor financiare

Abstract

This article focuses on the automation of the audit of financial situations, scrutinizes a classification of automated audit programs. It should be noted that in the world successfully operate computer audit programs such as «Case Ware Working Papers», «ACL», «Audit System-2», «TeamMate» and other. In computer-based programs laid blocks which correspond to the stages of fulfilling an audit of financial situation such as: preliminary stage, audit planning, execution and completion of the audit.