CPSC 079 Lecture 9: Auditing and Assurance study notes chapter 9
13 Oct 2016
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The auditor"s approach: auditing around the computer, auditing through the computer ix. real time and on-line systems industry context. With the current trend in technological changes auditors need to be updated in system use to make their work easier. This means that the auditor has to device new means of carrying out an audit in a computerized environment. he also needs to understand how the controls work in such a system. Transaction files: are the equivalent of journals such as the sales journal or the purchases journal or the cashbook. Test data are designed to test the performance of the clients" programs. Exam context as the world embraces the emerging technological changes, so does the audit profession. bearing this in mind, questions bordering on the application of information technology will be common in the exam. The questions that are likely to appear are the ones that deal with the impact information technology has had on audit.
