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:

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

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;

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

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;--breanch limits,unreasonable amount

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;--breanch limits,

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;--br

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;

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;

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 dat

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 i

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 tha

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

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

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

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 c0j 

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

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-- Con

CAATs: Subst

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--

CAATs:

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--