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Do auditors use computers? If so, does it make it harder to beat an audit?

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Do auditors use computers? If so, does it make it harder to beat an audit?

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Yes—they are used by all auditors to prepare their final reports. No—it doesn’t make it harder to beat an audit. Computers are just machines; it’s the person operating the computer who counts. Computers can’t make the judgments that are at the heart of the tax audit process. (See Chapter 3.

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