10. The cooperation of the entity’s personnel may be required to provide processing facilities at a convenient time, to assist with activities such as loading and running of the CAATs on the entity’s system, and to provide copies of data files in the format required by the auditor.本文来自优'文~论.文,网原文请找腾讯32.49114
Impracticability of Manual Tests
11. Some audit procedures may not be possible to perform manually because they rely on complex processing (for example, advanced statistical analysis) or involve amounts of data that would overwhelm any manual procedure. In addition, many computer information systems perform tasks for which no hard copy evidence is available and, therefore, it may be impracticable for the auditor to perform tests manually. The lack of hard copy evidence may occur at different stages in the business cycle.
• Source information may be initiated electronically, such as by voice activation, electronic data imaging, or point of sale electronic funds transfer. In addition, some transactions, such as discounts and interest calculations, may be generated directly by computer programs with no specific authorization of individual transactions.
• A system may not produce a visible audit trail providing assurance as to the completeness and accuracy of transactions processed. For example, a computer program might match delivery notes and suppliers’ invoices. In addition, programmed control procedures, such as checking customer credit limits, may provide hard copy evidence only on an exception basis. 浅析初中语文教师忽视教材课后练习的现象
• A system may not produce hard copy reports. In addition, a printed report may contain only summary totals while computer files retain the supporting details.
Effectiveness and Efficiency
12. The effectiveness and efficiency of auditing procedures may be improved by using CAATs to obtain and evaluate audit evidence. CAATs are often an efficient means of testing a large number of transactions or controls over large populations by:
• Analyzing and selecting samples from a large volume of transactions;
• Applying analytical procedures; and
• Performing substantive procedures.
13. Matters relating to efficiency that an auditor might consider include:
• The time taken to plan, design, execute and evaluate a CAAT;
• Technical review and assistance hours;本文来自优'文~论.文,网原文请找腾讯32,49114
• Designing and printing of forms (for example, confirmations); and
• Availability of computer resources.
14. In evaluating the effectiveness and efficiency of a CAAT, the auditor considers the continuing use of the CAAT application. The initial planning, design and development of a CAAT will usually benefit audits in subsequent periods.
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