◦ Test transactions used in an integrated test facility where a “dummy” unit (for example, a fictitious department or employee) is established, and to which test transactions are posted during the normal processing cycle.
When test data are processed with the entity’s normal processing, the auditor ensures that the test transactions are subsequently eliminated from the entity’s accounting records.
IAPS 1009 3
COMPUTER-ASSISTED AUDIT TECHNIQUES
6. The increasing power and sophistication of PCs, particularly laptops, has resulted in other tools for the auditor to use. In some cases, the laptops will be linked to the auditor’s main computer systems. Examples of such techniques include:
• Expert systems, for example in the design of audit programs and in audit planning and risk assessment;
• Tools to evaluate a client’s risk management procedures;
• Electronic working papers, which provide for the direct extraction of data from the client’s computer records, for example, by downloading the general ledger for audit testing; and
• Corporate and financial modeling programs for use as predictive audit tests. These techniques are more commonly referred to as “audit automation.”本文来自辣'文~论.文,网原文请找腾讯3249.114
Considerations in the Use of CAATs
7. When planning an audit, the auditor may consider an appropriate combination of manual and computer assisted audit techniques. In determining whether to use CAATs, the factors to consider include:
• The IT knowledge, expertise and experience of the audit team;
• The availability of CAATs and suitable computer facilities and data;
• The impracticability of manual tests; 会计事务所英文文献及翻译
• Effectiveness and efficiency; and
• Timing.
Before using CAATS the auditor considers the controls incorporated in the design of the entity’s computer systems to which the CAATS would be applied in order to determine whether, and if so, how, CAATs should be employed.
IT Knowledge, Expertise, and Experience of the Audit Team
8. ISA 401 “Auditing in a Computer Information Systems Environment” deals with the level of skill and competence the audit team needs to conduct an audit in an IT environment. It provides guidance when an auditor delegates work to assistants with IT skills or when the auditor uses work performed by other auditors or experts with such skills. Specifically, the audit team should have sufficient knowledge to plan, execute and use the results of the particular CAAT adopted. The level of knowledge required depends on the complexity and nature of the CAAT and of the entity’s information system.
Availability of CAATs and Suitable Computer Facilities
9. The auditor considers the availability of CAATs, suitable computer facilities (controlled as described in paragraphs 18-23) and the necessary computer-based information systems and data. The auditor may plan to use other computer facilities when the use of CAATs on an entity’s computer is uneconomical or impractical, for example, because of an incompatibility between the auditor’s package program and the entity’s computer. Additionally, the auditor may elect to use their own facilities, such as PCs or laptops.
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