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Use of the Computer in Auditing
A New Tool for the Auditor
About the Authors
accepted auditing standards American Accounting Association application analysis application survey Arthur Young audit signiﬁcance audit staff auditing procedures auditor automatically AY Audit AY Audit/Management System basic capability client programs complete computer audit programs computer auditing specialists computer auditing techniques COMPUTER CONFIGURATION computer hardware computer programs computer system computer-based accounting system cost data ﬁle data files data-processing deﬁned deﬁnition dictionary documentation EDP environment EDP system evaluation of internal Exhibit ﬁeld ﬁnancial statements ﬁnd ﬁrm ﬁrm's Computer Auditing ﬁrst input Institute of CPAs internal controls inventory magnetic tape Management System manual master ﬁles operating systems output perform personnel population proﬁle preliminary review problems processing programing languages puter auditing Q Testing records regular audit team reports retrieval request review and evaluation seminars Society of CPAs statistical sampling system survey tests of transactions timeshared computer timeshared system timesharing terminals tion types