BUS 426 : 7. Computer Auditing.pdf

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This module addresses the effects that computer processing has on the control environment and the audit of financial systems. Approaches to auditing computerized accounting systems are addressed. This module also addresses the use of computers in conducting an audit. (chapter 7 pages 215 to 262 and chapter 9 appendix a. The records may be in either manual or electronic form; (d how the information system captures events and conditions, other than transactions, that are significant to the financial statements; Robertson (e)the financial reporting process used to prepare the entity"s financial statements, including significant accounting estimates and disclosures; and (f) controls surrounding journal entries, including non-standard journal entries used to record non-recurring, unusual transactions or adjustments. (ref: para. In order that the auditor has an appropriate understanding of the entity and its environment, the auditor should learn and have an understanding of the client"s information system. Appendix 9a, the text describes the basic components of an information system.

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