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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.
Auditing -- Data processing
Accounting | Taxation
American Institute of Certified Public Accountants. Computer Services Executive Committee, "Proposed audit and accounting guide: Computer assisted audit techniques" (1978). Statements of Position. 398.