PDF uden ophavsretligt beskyttede sider - Peter Havskov Christensen
PDF uden ophavsretligt beskyttede sider - Peter Havskov Christensen
PDF uden ophavsretligt beskyttede sider - Peter Havskov Christensen
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7. CAATs may be used in performing various auditing procedures,<br />
including:<br />
– Tests of details of transactions and balances - for<br />
example, the use of audit software to test all (or a<br />
sample) of the transactions in a computer file.<br />
– Analytical review procedures - for example, the use<br />
of audit software to identify unusual fluctuations or<br />
items.<br />
– Compliance tests of general EDP controls - for example,<br />
the use of test data to test access procedures to<br />
the program libraries.<br />
– Compliance tests of EDP application controls - for example,<br />
the use of test data to test the functioning of a<br />
programmed procedure.<br />
Con<strong>sider</strong>ations in the Use of CAATs<br />
8. When planning the audit, the auditor should con<strong>sider</strong> an<br />
appropriate combination of manual and computer-assisted<br />
audit techniques. In determining whether to use CAATs, the<br />
factors to be con<strong>sider</strong>ed include:<br />
– Computer knowledge, expertise and experience of the<br />
auditor.<br />
– Availability of CAATs and suitable computer facilities.<br />
– Impracticability of manual tests.<br />
– Effectiveness and efficiency.<br />
– Timing.<br />
Computer Knowledge, Expertise, and Experience of the Auditor<br />
9. ISA “Auditing in a Computer Information Systems Environment”<br />
deals with the level of skill and competence the auditor<br />
should have when conducting an audit in an EDP environment<br />
and provides guidance when delegating work to assistants<br />
with EDP skills or when using work performed by other<br />
auditors or experts with such skills. Specifically, the auditor<br />
should have sufficient knowledge to plan, execute and use the<br />
results of the particular CAAT adopted. The level of knowledge<br />
required depends on the complexity and nature of the<br />
CAAT and of the entity’s accounting system. Accordingly,<br />
the auditor should be aware that the use of CAATs in certain<br />
circumstances may require significantly more computer<br />
knowledge and expertise than in others.<br />
Availability of CAATs and Suitable Computer Facilities<br />
71<br />
6. Auditing with the computer<br />
Se ogs˚a afsnit 6.4 der dog kun omhandler substansrevision