Audit software（審計(jì)軟件）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
學(xué)習(xí)不是一蹴而就的，要不斷的積累。為了幫助廣大考生高效備考，東奧小編為大家整理了ACCA考試重要考點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Audit software審計(jì)軟件
【知識(shí)點(diǎn)】
Audit software審計(jì)軟件
Audit software
? 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.
? Consists of generalized audit software and custom audit software and is used for substantive procedures.
1.2.1 Audit software could be used to:
? Perform calculations and comparisons in analytical procedures.
? Sampling programs to extract data for audit testing, such as select a sample of receivables for confirmation.
? Compare data elements in different files for agreement, such as prices on sales invoices to authorized prices in master file.
? Reperform calculations.
? Prepare documents and reports such as produce receivables’ confirmation letters and monthly statements.
1.2.2 Benefits of using audit software
? Audit software can perform calculations and comparisons more quickly than those done manually.
? Audit software makes it possible to test more transactions than when simply manually scanning printouts.
? Audit software may allow the source files to be tested from the originating program, rather than printouts from other software.
? 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
? 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.
? If errors are made in the design of the audit software, time and costs can be wasted in investigating anomalies.
? 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.
距離ACCA考試時(shí)間越來(lái)越近，希望大家能夠按照學(xué)習(xí)計(jì)劃學(xué)習(xí)，調(diào)整好心態(tài)，從容應(yīng)對(duì)。最后，預(yù)祝大家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)班第64講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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