计算机辅助审计英文文献和翻译 第2页

CAATs are computer programs and data the auditor uses as part of the audit procedures to process data of audit significance contained in an entity’s information systems. The data may be transaction data, on  which the auditor wishes to perform tests of controls or substantive procedures, or they may be other types of data. For example, details of the application of some general controls may be kept in the form  of  text or other files by applications that are not part of the accounting system. The auditor can use CAATS to review those files to gain evidence of the existence and operation of those controls. CAATS may consist of package programs, purpose-written programs, utility programs or system  management programs. Regardless of the origin of the programs, the auditor substantiates their appropriateness and validity for audit purposes before using them.甲醇水分离塔设计+筛板塔塔盘降液管+CAD图纸

• Package  programs  are  generalized  computer  programs  designed  to  perform  data processing  functions,  such  as  reading  data,  selecting  and  analyzing  information,2 IAPS 1009 
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performing calculations, creating data files and reporting in a format specified by the auditor.

• Purpose-written  programs  perform  audit  tasks  in  specific  circumstances.  These programs may  be developed by the auditor, the entity being audited or an outside programmer hired by the  auditor. In some cases the auditor may use an entity’s existing programs in their original or modified state because it may be more efficient than developing independent programs.

• Utility programs are used by an entity to perform common data processing functions, such as sorting, creating and printing files. These programs are generally not designed for audit purposes, and therefore may not contain features such as automatic record counts or control totals.

• System management programs are enhanced productivity tools that are typically part of a sophisticated operating systems environment, for example, data retrieval software or code comparison software. As with utility programs, these tools are not specifically designed for auditing use and their use requires additional care.

• Embedded audit routines are sometimes built into an entity’s computer system to provide data for later use by the auditor. These include the following:员工人才流失的参考文献及外文文献翻译

◦ Snapshots: This technique involves taking a picture of a transaction as it flows through the computer systems. Audit software routines are embedded at different points in the processing logic to capture images of the transaction as it progresses through the various stages of the processing. Such a technique permits an auditor to track data and evaluate the computer processes applied to the data.本文来自辣'文~论.文,网原文请找腾讯32491,14

◦ System  Control  Audit  Review  File:  This  involves  embedding  audit  software modules within  an application system to provide continuous monitoring of the system’s transactions. The information is collected into a special computer file that the auditor can examine.

• Test  data  techniques  are  sometimes  used  during  an  audit  by  entering  data  (for example, a sample of transactions) into an entity’s computer system, and comparing the results obtained with predetermined results. An auditor might use test data to:

◦ Test specific controls in computer programs, such as on-line password and data access controls;

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