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7. CAATs may be used in performing various auditing procedures,
including:
– Tests of details of transactions and balances - for
example, the use of audit software to test all (or a
sample) of the transactions in a computer file.
– Analytical review procedures - for example, the use
of audit software to identify unusual fluctuations or
items.
– Compliance tests of general EDP controls - for example,
the use of test data to test access procedures to
the program libraries.
– Compliance tests of EDP application controls - for example,
the use of test data to test the functioning of a
programmed procedure.
Considerations in the Use of CAATs
8. When planning the audit, the auditor should consider an
appropriate combination of manual and computer-assisted
audit techniques. In determining whether to use CAATs, the
factors to be considered include:
– Computer knowledge, expertise and experience of the
auditor.
– Availability of CAATs and suitable computer facilities.
– Impracticability of manual tests.
– Effectiveness and efficiency.
– Timing.
Computer Knowledge, Expertise, and Experience of the Auditor
9. ISA “Auditing in a Computer Information Systems Environment”
deals with the level of skill and competence the auditor
should have when conducting an audit in an EDP environment
and provides guidance when delegating work to assistants
with EDP skills or when using work performed by other
auditors or experts with such skills. Specifically, the auditor
should have sufficient knowledge to plan, execute and use the
results of the particular CAAT adopted. The level of knowledge
required depends on the complexity and nature of the
CAAT and of the entity’s accounting system. Accordingly,
the auditor should be aware that the use of CAATs in certain
circumstances may require significantly more computer
knowledge and expertise than in others.
Availability of CAATs and Suitable Computer Facilities
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6. Auditing with the computer
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