期刊名称：Annals of the University of Petrosani : Economics
印刷版ISSN：1582-5949
电子版ISSN：2247-8620
出版年度：2007
卷号：VII
期号：01
页码：217-224
出版社：University of Petrosani
摘要：Today, the environment based on informatics influences continuously auditors’ work, because it creates new opportunities and new risks, additional rules in what concerns security, fairness and acceptable margin of error. The growth of the systems’ complexity, especially the informatics accounting Systems of ERP type (Enterprise Resource Planning), so as the large volume of transactions registered at present have lead to the replacement of the „manual”, classic audit techniques with modern techniques, assisted by the computer and known as CAAT (Computer Assisted Audit Techniques).
关键词：Computer Assisted Audit Technique ; auditors’ work ; the environment based on informatics
