2 Replies
CA. Sourav Sarkar
(Chartered Accountant )
(24588 Points)
Replied 04 August 2023
A system that traces the detailed transactions relating to any item in an accounting record.
with no satisfactory audit trail, not all overpayments had been identified
with no satisfactory audit trail, not all overpayments had been identified
sabyasachi mukherjee
(27781 Points)
Replied 04 August 2023
Audit trail concept is applied in all present softwares where any change in the transaction is auto recorded in the software and it becomes easier for the auditor to identify any major alteration depending on the materiality of the transaction.
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