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An Audit Approach to Computers
This is the third edition of the well-known An Audit Approach to Computers which has been completely revised as regards both advanced systems of processing and audit of computer-based systems, including determination of a strategy for performance of the audit, understanding and recording computer systems, evaluating the various types of controls found in these systems, carrying out compliance tests on the system, and subtantive tests on the various items in the financial statements derived from computer systems.
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