CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for fraud 

** continuous review of the data recorded and manner in

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use syst 

** continuous review of the data recorded and manner in

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal

** continuous review of the data recorded and manner in

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for noal

** continuous review of the data recorded and manner in

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g.

** continuous review of the data recorded and manner in

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

** continuous review of the data recorded and manner in

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

** continuous review of the data recorded and manner

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

** continuous review of the data recorded and

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

** continuous r

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilit

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Em

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only test

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

T

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to remove

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test dat