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computer-assisted audit techniques


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Techniques developed by auditors for performing compliance tests and substantive tests on computer systems for firms in which the data being audited is processed by computers and held on computer files. There are two main categories of technique.(1) The auditor creates a set of input data to be processed by the computer programs; the results are then checked against the expected results. (2) Computer audit software is used by the auditor to select data from a number of files. Various operations are then performed on the data and the results are transferred to a special audit file to be printed out in a required format. See also embedded audit facility; integrated test facility.

(1) The auditor creates a set of input data to be processed by the computer programs; the results are then checked against the expected results. (2) Computer audit software is used by the auditor to select data from a number of files. Various operations are then performed on the data and the results are transferred to a special audit file to be printed out in a required format. See also embedded audit facility; integrated test facility.

Subjects: Accounting.


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