Test data（試驗(yàn)數(shù)據(jù)）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
ACCA作為“國(guó)際財(cái)會(huì)界通行證”，因其超高的含金量，報(bào)考人數(shù)特別多，今天東奧小編就來(lái)為大家整理了關(guān)于ACCA考試AA科目知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Test data試驗(yàn)數(shù)據(jù)
【知識(shí)點(diǎn)】
Test data試驗(yàn)數(shù)據(jù)
Test data
? Test data techniques are used in conducting audit procedures by:
ü Entering data into an entity’s computer system.
ü Comparing the results obtained with pre-determined results.
? Test data is used for tests of controls.
1.3.1 Test data could be used to:
? Test specific controls in computer programs such as on-line password and data access controls.
? Test transactions selected from previously processed transactions or created by the auditors to test specific processing characteristics of an entity’s computer system.
Note:
? Test transactions are generally processed separately from the entity’s normal processing.
ü E.g. Auditor could use test to check the controls that prevent the processing of invalid data by entering data with a non-existent customer code or an unreasonable amount, or a transaction which break customer credit limits.
1.3.2 Benefits of using test data
? Test data provides evidence that the software or computer system used by the client are working effectively by testing the program controls.
? In some cases, there may be no other way to test some program controls.
? Once the basic test data have been designed, the level of ongoing time needed, and costs incurred is likely to be relatively low until the client's systems change.
1.3.3 Problems of test data:
? Any resulting corruption of data files must be corrected. This is difficult with modern real-time systems, which often have built-in controls to ensure that data entered cannot be easily removed without leaving a mark.
? Only test the operation of the system at a single point of time.
? Auditors are only testing controls in the programs which they know about.
要想獲得成功，就必須付出一定的努力，ACCA考試時(shí)間越來(lái)越近，希望大家能夠抓緊時(shí)間備考，爭(zhēng)取順利通關(guān)。
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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