Generalized Audit Software: A Classroom Approach.

Abstract

This paper presents an approach to exposing auditing students to a practical application of generalized audit software. The approach is designed to allow students to gain an appreciation for the capabilities of generalized audit software, to gain experience in decisions required in using generalized audit software and in making audit decisions based upon the output of a generalized audit program, while minimizing class time and situation-specific computer programming requirements. The approach is also designed to minimize computer costs and instructor involvement in assisting students to execute the program.