IT Applications – Spreadsheets for Auditors

Author:Lecturer Dragoş Marian MANGIUC, Ph. D.

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Keywords:spreadsheet software, pivot tables, financial audit, computer assistance, audit firm

Abstract:
Spreadsheet processing software has become a long time ago the preferred “working environment” for the financial auditor, and now, due to the continuous performance improvements and the ever-growing range of facilities, are becoming more of an “living environment” for the audit professionals, whose most data processing is performed by means of such application. 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 in the series describes the actual ways financial audit practitioners may benefit from the use of pivot tables, an extremely powerful analysis tool offered by most of the mainstream spreadsheet processing applications.\r\n\r\n

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