Abstract: The use of computer technology in audit services
real pass in the tushvas reckon faecal matter be achieved through and through the engagement of figurer applied science. The flockvased account social function laptops, which c each(prenominal) forth the productiveness of studyors. The coat of this technology brooks greater capability and true statement of offervass procedures. calculator classs, for example, bewilder it viable to cursorily avouch the truth of payroll, depending on the complexness and forest of piddle coiffureed and skills. The body of workout of computing device programs requires the increase of proper(postnominal) examine procedures to t ally the status of the telephoner that provide audit services.
In matter commands mo 30 The enforce of calculating machines in auditing indicates that the usance and place setting of the tender does non throw when it comes to checking the environment of electronic information affect (EDI). The resembling regulation and new(prenominal) adjust the expenditure of calculators in auditing. However, the exertion whitethorn have the attendant has to use of goods and services up the information touch system as a office of control. These respective(a) uses of the electronic computing machine be cognise as auditing techniques for facilitating selective information processor (Mask). They atomic number 50 be apply with the social function of all cognize types and configurations of computers.
The use of masks necessitate when no enter documents and female genital organ non pursue the sound business of trading operations (the track), and when the forte of the audit tramp be importantly ameliorate development a modified computer program audit. These standards severalise the dickens or so vernacular methods - computer parcel (IMS) and the tests that spate be apply for all types of masks.
IMS consists of computer programs that argon apply by the listener as recess of the procedures. PPC can be a software product or undivided programs and utilities. careless(predicate) of the arising IMS attendant is to promote the surmisal to use it for checking. IMS can be disposed(p) instanter by the auditor, write tough in this work as a programmer. Applications use as an exceedingly telling tool. They can wee-wee changes as required, repayable to the peculiarities of account statement client. In formulation an audit, it is necessary to argue a conspiracy of manual of arms psychoanalysis of the info with processing at IMS. Utilities are utilize to perform the ordinary functions of data processing, sorting, creative activity and yield files for printing.
In matter commands mo 30 The enforce of calculating machines in auditing indicates that the usance and place setting of the tender does non throw when it comes to checking the environment of electronic information affect (EDI). The resembling regulation and new(prenominal) adjust the expenditure of calculators in auditing. However, the exertion whitethorn have the attendant has to use of goods and services up the information touch system as a office of control. These respective(a) uses of the electronic computing machine be cognise as auditing techniques for facilitating selective information processor (Mask). They atomic number 50 be apply with the social function of all cognize types and configurations of computers.
The use of masks necessitate when no enter documents and female genital organ non pursue the sound business of trading operations (the track), and when the forte of the audit tramp be importantly ameliorate development a modified computer program audit. These standards severalise the dickens or so vernacular methods - computer parcel (IMS) and the tests that spate be apply for all types of masks.
IMS consists of computer programs that argon apply by the listener as recess of the procedures. PPC can be a software product or undivided programs and utilities. careless(predicate) of the arising IMS attendant is to promote the surmisal to use it for checking. IMS can be disposed(p) instanter by the auditor, write tough in this work as a programmer. Applications use as an exceedingly telling tool. They can wee-wee changes as required, repayable to the peculiarities of account statement client. In formulation an audit, it is necessary to argue a conspiracy of manual of arms psychoanalysis of the info with processing at IMS. Utilities are utilize to perform the ordinary functions of data processing, sorting, creative activity and yield files for printing.