287.e计算机审计在中小型企业中的应用 外文原文

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1、INTERNATIONALAUDITINGPRACTICESTATEMENT1009COMPUTER-ASSISTEDAUDITTECHNIQUESCONTENTS(ThisStatementiseffective)ParagraphsIntroduction...................................................................................................................1-3DescriptionofComputer-AssistedAuditTechniques(CAAT

2、s)..................................4-6ConsiderationsintheUseofCAATs............................................................................7-16UsingCAATs................................................................................................................17-25UsingCAATsinSmallEntityIT

3、Environments...........................................................26InternationalAuditingPracticeStatement(IAPS)1009,“Computer-AssistedAuditTechniques”shouldbereadinthecontextofthe“PrefacetotheInternationalStandardsonQualityControl,Auditing,AssuranceandRelatedService,”whichsetsouttheapplication

4、andauthorityofIAPSs.TheIAPCapprovedthisInternationalAuditingPracticeStatementinJune2001forpublicationinJuly2001.IAPS1009COMPUTER-ASSISTEDAUDITTECHNIQUESIntroduction1.Theoverallobjectivesandscopeofanauditdonotchangewhenanauditisconductedinacomputerinformationtechnology(IT)environment.Theapplicationof

5、auditingproceduresmay,however,requiretheauditortoconsidertechniquesknownasComputer-AssistedAuditTechniques(CAATs)thatusethecomputerasanaudittool.2.CAATsmayimprovetheeffectivenessandefficiencyofauditingprocedures.Theymayalsoprovideeffectivetestsofcontrolandsubstantiveprocedureswheretherearenoinputdoc

6、umentsoravisibleaudittrail,orwherepopulationandsamplesizesareverylarge.3.ThepurposeofthisStatementistoprovideguidanceontheuseofCAATs.ItappliestoallusesofCAATsinvolvingacomputerofanytypeorsize.SpecialconsiderationsrelatingtosmallentityITenvironmentsarediscussedinparagraph26.DescriptionofComputerAssis

7、tedAuditTechniques(CAATs)4.ThisStatementdescribescomputerassistedaudittechniquesincludingcomputertools,collectivelyreferredtoasCAATs.CAATsmaybeusedinperformingvariousauditingprocedures,includingthefol