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2014ACCA《最新《审计与认证业务F8》重点总结四(3)

2014-01-11 

  SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

  ENVIRONMENT

  JANUARY 2011

  this facility may be utilised by the auditor when auditing salaries and wages in

  the client’s financial statements. Similarly, a facility to report trade payable

  (creditor) long outstanding balances could be used by an auditor when

  verifying the reported value of creditors.

  Test data

  Audit test data

  Audit test data is used to test the existence and effectiveness of controls built

  into an application program used by an audit client. As such, dummy

  transactions are processed through the client’s computerised system. The

  results of processing are then compared to the auditor’s expected results to

  determine whether controls are operating efficiently and systems’

  objectiveness are being achieved. For example, two dummy bank payment

  transactions (one inside and one outside authorised parameters) may be

  processed with the expectation that only the transaction processed within the

  parameters is ‘accepted’ by the system. Clearly, if dummy transactions

  processed do not produce the expected results in output, the auditor will need

  to consider the need for increased substantive procedures in the area being

  reviewed.

  Integrated test facilities

  To avoid the risk of corrupting a client’s account system, by processing test

  data with the client’s other ‘live’ data, auditors may instigate special ‘test data

  only’ processing runs for audit test data. The major disadvantage of this is that

  the auditor does not have total assurance that the test data is being processed

  in a similar fashion to the client’s live data. To address this issue, the auditor

  may therefore seek permission from the client to establish an integrated test

  facility within the accounting system. This entails the establishment of a

  dummy unit, for example, a dummy supplier account against which the

  auditor’s test data is processed during normal processing runs.

  Other techniques

  This section contains useful background information to enhance your overall

  understanding.

  Other CAATs include:

  Embedded audit facilities (EAFs)

  This technique requires the auditor’s own program code to be embedded

  (incorporated) into the client’s application software, such that verification

  procedures can be carried out as required on data being processed. For

  example, tests of control may include the reperformance of specific input

  validation checks (see input controls above) – selected transactions may be

  ‘tagged’ and followed through the system to ascertain whether stated controls

  and processes have been applied to those transactions by the computer

  system. The EAFs should ensure that the results of testing are recorded in a

  special secure file for subsequent review by the auditor, who should be able to

  conclude on the integrity of the processing controls generally, from the results

  of testing. A further EAF, often overlooked by students, is that of an analytical

  6

  SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

  ENVIRONMENT

  JANUARY 2011

  review program enabling concurrent performance of analytical review

  procedures on client data as it is being processed through the automated

  system.

  Application program examination

  When determining the extent to which they may rely on application controls,

  auditors need to consider the extent to which specified controls have been

  implemented correctly. For example, where system amendments have

  occurred during an accounting period, the auditor would need assurance as to

  the existence of necessary controls both before and after the amendment. The

  auditor may seek to obtain such assurance by using a software program to

  compare the controls in place prior to, and subsequent to, the amendment

  date.

  Summary

  The key objectives of an audit do not change irrespective of whether the audit

  engagement is carried out in a manual or a computer-based environment. The

  audit approach, planning considerations and techniques used to obtain

  sufficient appropriate audit evidence do of course change. Students are

  encouraged to read further to augment their knowledge of auditing in a

  computer-based environment and to practise their ability to answer exam

  questions on the topic by attempting questions set in previous ACCA exam

  papers.

  Brian Pine is examiner for CAT Paper 8

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