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【知识点】Audit software审计软件

Audit software

Ø Consists of computer programs used by the auditors, as part of their auditing procedures, to process data of audit significance from the entity’s accounting system.

Ø Consists of generalized audit software and custom audit software and is used for substantive procedures.

1.2.1 Audit software could be used to:

Ø Perform calculations and comparisons in analytical procedures.

Ø Sampling programs to extract data for audit testing, such as select a sample of receivables for confirmation.

Ø Compare data elements in different files for agreement, such as prices on sales invoices to authorized prices in master file.

Ø Reperform calculations.

Ø Prepare documents and reports such as produce receivables’ confirmation letters and monthly statements.

1.2.2 Benefits of using audit software

Ø Audit software can perform calculations and comparisons more quickly than those done manually.

Ø Audit software makes it possible to test more transactions than when simply manually scanning printouts.

Ø Audit software may allow the source files to be tested from the originating program, rather than printouts from other software.

Ø Using audit software is likely to be cost-effective in the long term if the client does not change its systems.

1.2.3 Difficulties of using audit software

Ø The audit costs in general may increase because experienced and specially trained staff will be required to design the software, perform the testing and review the results of the testing.

Ø If errors are made in the design of the audit software, time and costs can be wasted in investigating anomalies.

Ø If audit software has been designed to carry out procedures during live running of the client’s system, there is a risk that this disrupts the client\'s systems.

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