Statements of Position



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This proposed audit guide provides guidance to independent auditors of organizations that use services provided by EDP service centers and to independent auditors who are engaged to report on certain aspects of the system of internal accounting control that relate to accounting systems processed by EDP service centers. This guide would replace and supersede the audit guide, Audits of Service-Center-Produced Records, issued in 1974. This guide represents a revision of the 1974 guide to incorporate the general guidance in Statement on Auditing Standards No. 44, Special-Purpose Reports on Internal Accounting Control at Service Organizations, and other auditing pronouncements issued since the guide was first published. This proposed audit guide discusses: 1. The effects of a client's use of an EDP service center on the auditor's study and evaluation of internal control. 2. Reporting on reviews of EDP service centers. 3. Using reports on internal control at EDP service centers.

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Data processing service centers; Auditing -- Data processing


Accounting | Taxation


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

Proposed audit guide : Audits of service-center-produced records ;Audits of service-center-produced records; Exposure draft (American Institute of Certified Public Accountants), 1984, Sept. 4



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