IT Applications - Spreadsheets for Auditors (II)

Author:Lecturer Dragoş Marian MANGIUC, Ph. D.

JEL:M 42

DOI:

Keywords:spreadsheet software, advanced features, financial audit, computer assistance, audit firm

Abstract:
Spreadsheet processing software has become the preferred “working environment” for the financial auditor a long time ago. Nowadays, due to the continuous performance improvements and the ever-growing range of facilities, spreadsheet software is becoming more of a “living environment” for the audit professionals, whose most data processing is performed by means of such applications. This series of articles is an attempt to identify and pinpoint the facilities of spreadsheet software applications having major importance for the financial auditor’s work, as they offer quick and powerful solutions to specific problems the modern auditor encounters. The first article was published in „Audit Financiar” Journal, issue no. 9, year 2010. The second article in the series describes the actual ways financial audit practitioners may benefit from the use of some advanced spreadsheet features, which are less known, but extremely useful when employed in the right context.\r\n

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