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Generalized audit software (GAS) refers to software designed to read, process and write data with the help of functions performing specific audit routines and with self-made macros. It is a tool in applying Computer Assisted Auditing Techniques. Functions of generalized audit software include importing computerized data; thereafter other functions can be applied: the data can be e.g. browsed, sorted, summarized, stratified, analyzed, taken samples from, and made calculations, conversions and other operations with.
