Overall Audit Plan and Audit Program(英文版)(ppt 31页)
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资料简介：
Overall Audit Plan and Audit Program(英文版)内容提要：
Impact of Information Technology on Audit Testing：
SAS 80 (AU 326) and SAS 94 (AU 319)
provide guidance for auditors of entities
that transmit, process, maintain, or access
significant information electronically.
Impact of Information Technology on Audit Testing：
Computer assisted audit techniques may be
used to test automated controls or data.
Reports produced by IT may be used to test
the effectiveness of IT general controls.
Program change controls
Access controls
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