Proposed audit and accounting guide: Computer assisted audit techniques; Exposure draft (American Institute of Certified Public Accountants), 1978, June

Authors

American Institute of Certified Public Accountants. Computer Services Executive Committee

Files

Description

The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor when a client uses electronic data processing (EDP) to process accounting data. 2. Relate EDP audit tools and techniques to audit objectives (for example, understanding the system, compliance tests of controls, tests of details of transactions and balances, and analytical review). 3. Describe an approach to planning and implementing the various tools and techniques.

Publication Date

1978

Relational Format

Book

Keywords

Auditing -- Data processing

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Computer Services Executive Committee, "Proposed audit and accounting guide: Computer assisted audit techniques; Exposure draft (American Institute of Certified Public Accountants), 1978, June" (1978). Exposure Drafts, Comment Letters, and Statements of Position. 398.
https://egrove.olemiss.edu/aicpa_sop/398