Unit 1 Auditing
Fundamentals to Audit
第二部分 审计基本原理
CAATs (Computer-Assisted Audit Techniques) 计算机辅助审计技术
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.
【译】高度自动化的系统，复杂的审计线索和消失的物理原始凭证都意味着计算机辅助审计技术是当前及时完成审计的唯一可行方法。
【讲解】
audit trail 审计线索 trail [treɪl] n. 痕迹，踪迹
