Unit 1 Auditing
Fundamentals to Audit
第二部分 審計基本原理
CAATs (Computer-Assisted Audit Techniques) 計算機輔助審計技術
e.g. In highly automated systems, complex audit trails and the elimination of physical source documents may mean that CAATs are the only feasible way to complete the audit in a timely manner.
【譯】高度自動化的系統，復雜的審計線索和消失的物理原始憑證都意味著計算機輔助審計技術是當前及時完成審計的唯一可行方法。
【講解】
audit trail 審計線索 trail [treɪl] n. 痕跡，蹤跡
