THE IMPACT OF COMPUTERISATION ON AUDITING
ABSTRACT The financial statements of a business entity are very crucial to both internal and external parties interested in its economic history, current financial health and prospects for the future. The preparation and presentation of these statements are major functions of the accounting system. Prior to the presentation, sections 359-360 of CAMA 1990 mandate the auditors to carryout such examinations and investigations to enable them form an opinion. These examinations ...
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