# Auditing Tools

Someone ask me a question over the tea-break:

" What are the common software used by auditors?"

No doubts, the answer is spreadsheet ( e.g. Microsoft Excel) and text documents ( e.g. Microsoft Words). Thanks to the fabulous spreadsheet function contructed by the programmers. If not, I can't imagine the time you need to spend when you need to cast more than 100 balances.

To illustrate further, some of the audit firms have developed their own auditing software, which was used for their audit engagements. Everything was properly linked up (e.g. associate risk to an account assertion) in the software application. In our opinion, the software helps to develop and strengthen the auditing concept if efforts have been spent on understand the audit concept.

For instance, Ernst & Young has developed its auditing & assurance tools, GAMx for its audit engagement, as described in Ernst & Young Website

http://www.ey.com/global/content.nsf/International/Assurance_-_Tools_and_Resources