Introduction . 1-3
Description of Computer-Assisted Audit Techniques (CAATs) . . 4-6
Considerations in the Use of CAATs . . 7-16
Using CAATs . . 17-25
Using CAATs in Small Entity IT Environments . 26
International Auditing Practice Statement (IAPS) 1009, “Computer-Assisted Audit Techniques” should be read in the context of the “Preface to the International Standards on Quality Control, Auditing, Assurance and Related Service,” which sets out the application and authority of IAPSs.
The IAPC approved this International Auditing Practice Statement in June 2001 for publication in July 2001.
IAPS 1009 中职语文职业模块教学回归本真的策略研究
COMPUTER-ASSISTED AUDIT TECHNIQUES
Introduction
1. The overall objectives and scope of an audit do not change when an audit is conducted in a computer information technology (IT) environment. The application of auditing procedures may, however, require the auditor to consider techniques known as Computer- Assisted Audit Techniques (CAATs) that use the computer as an audit tool.
2. CAATs may improve the effectiveness and efficiency of auditing procedures. They may also provide effective tests of control and substantive procedures where there are no input documents or a visible audit trail, or where population and sample sizes are very large.本文来自辣'文~论.文,网原文请找腾讯324.9114
3. The purpose of this Statement is to provide guidance on the use of CAATs. It applies to all uses of CAATs involving a computer of any type or size. Special considerations relating to small entity IT environments are discussed in paragraph 26.
Description of Computer Assisted Audit Techniques (CAATs)
4. This Statement describes computer assisted audit techniques including computer tools, collectively referred to as CAATs. CAATs may be used in performing various auditing procedures, including the following:
• Tests of details of transactions and balances, for example, the use of audit software for recalculating interest or the extraction of invoices over a certain value from computer records.
• Analytical procedures, for example, identifying inconsistencies or significant fluctuations.
• Tests of general controls, for example, testing the set-up or configuration of the operating system or access procedures to the program libraries or by using code comparison software to check that the version of the program in use is the version approved by management.
• Sampling programs to extract data for audit testing.
• Tests of application controls, for example, testing the functioning of a programmed control.
• Reperforming calculations performed by the entity’s accounting systems.2393