Outline some of the key advantages of GAS
GAS allows auditors to access electronically coded data files of their clients, both simple and complex structures, and to perform various operations on their contents. GAS is popular for the following reasons:
a . GAS languages are easy to use and require little computer background on the part of the auditor.
b. Many GAS products can be used on both mainframe and PC systems.
c. Auditors can perform their tests independent of the client's computer service staff.
d. GAS can be used to audit the data stored in most file structures and formats.
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