Abstract
A generalized audit command language (ACL) has been designed in response to recent developments in computer-based auditing and in anticipation of future needs. The syntax of ACL is summarized in this paper with respect to data and model bank audit functions. It is intended to implement ACL in a number of different versions, facilitating explicit and implicit programming by auditors and supporting a variety of audit functions. Various implementation strategies and some of the implications of ACL for teaching and professional practice are discussed as well.
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Will, H.J. (1973). Design of a Generalized Audit Command Language (ACL). In: Deussen, P. (eds) GI. Gesellschaft für Informatik e.V. 2. Jahrestagung. Lecture Notes in Economics and Mathematical Systems, vol 78. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-80732-9_14
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DOI: https://doi.org/10.1007/978-3-642-80732-9_14
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