PDF uden ophavsretligt beskyttede sider - Peter Havskov Christensen

– hvilke revisionsomr˚ader, der berøres af edb-anvendelsen,
– om der skønnes at være behov for assistance fra personer med specialviden,
– muligheden for eventuelt at anvende edb som hjælpemiddel ved revisionen.
6. Auditing with the computer
Kun sidste punkt vedrører indgangsvinklen “with”. Dette er ikke meget opmærksomhed, at give et s˚a væsentligt
omr˚ade. I mangel af dansk vejledning p˚a omr˚adet anvender vi s˚a den internationale revisionsvejledning
ISA nr. 16, som er gengivet p˚a siderne 69 til 76.
6.5.1 International Standard on Auditing 16
Paragraphs
Introduction 1-3
Description of Computer-Assisted
Audit Techniques(CAATs) 4-6
Uses of CAATs 7
Considerations in the Use of CAATs 8-16
Using CAATs 17-23
Using CAATs in Small Business
Computer Environments 24
Introduction
1. The overall objectives and scope of an audit do not change
when an audit is conducted in an EDP environment as
defined in International Standard on Auditing (ISA) “Auditing
in a Computer Information Systems Environment”; however,
the application of auditing procedures may require the
auditor to consider techniques that use the computer as an
audit tool. These various uses of the computer are known as
Computer-Assisted Audit Techniques (CAATs).
2. ISA “Auditing in a Computer Information Systems Environment”
discusses some of the uses of CAATs as follows:
– The absence of input documents or the lack of a visible
audit trail may require the use of CAATs in the
application of compliance and substantive procedures.
– The effectiveness and efficiency of auditing procedures
may be improved through the use of CAATs.
3. The purpose of this Standard is to provide guidance in the
use of CAATs. It applies to all uses of CAATs involving a
computer of any type or size. Special considerations relating
to small business computer environments are discussed
in paragraph 24.
Description of Computer-Assisted Audit Techniques
(CAATs)
4. This Standard describes two of the more common types of
CAATs; audit software and test data used for audit purposes.
However, the guidance provided in this Standard applies to
all types of CAATs.
Audit Software
69
Første del af dette punkt svarer til pkt 1.1 i RV 14
og RV 17. Om nødvendig kan begrunde brug af
CAATs se afsnit refnoedvendighed