ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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GENERALIZED AUDIT SOFTWARE Definition
GENERALIZED AUDIT SOFTWARE is packaged computer programs used on a variety of computers during audit field work to read computer files, select information, perform calculations, create data files, and print reports in a format specified by the auditor.
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TRANSACTION DRIVERS are used to count the frequency of an activity, i.e., the number of times an activity is performed.
SHARE is one unit of ownership interest in a company, mutual fund, limited partnership, etc.