Add to ORKGThe basic objectives of this audit guide are to: 1. Describe and recommend procedures to be performed in a study and evaluation of EDP (Electronic Data Processing) accounting controls in an audit. 2. Assist the auditor in meeting the requirements of Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor\u27s Study and Evaluation of Internal Control, through illustration and description of various control techniques and procedures. 3. Outline some typical tests of compliance that can be applied to EDP accounting controls. 4. Discuss, in general terms, the effect that a weakness in EDP accounting control might have on the scope of the auditor\u27s examination.https://egrove.olemiss.edu/aicpa_sop/1359/thumbnail.jp
This proposed Statement consists solely of amendments to existing Statements and would supersede Sta...
One controversial area in the broad spectrum of accounting knowledge is the effect of electronic dat...
This Statement provides guidance on the independent auditor\u27s consideration of an entity\u27s int...
The basic objectives of this audit guide are to: 1. Describe and recommend procedures to be performe...
1. Section 320, The Auditor\u27s Study and Evaluation of Internal Control of Statement on Auditing S...
Electronic Data Processing (EDP) system is one of the most important technological developments of t...
The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor...
This Statement provides guidance on the independent auditors consideration of an entity\u27s interna...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...
Following the issuance of Statement on Auditing Procedure No. 49, Reports on Internal Control, som...
In February 1988, the Auditing Standards Board issued SAS No. 55, Consideration of the Internal Cont...
This proposed audit guide provides guidance to independent auditors of organizations that use servic...
Auditing concept pertaining to the assessment of control risk, control testing and substantive testi...
This proposed Statement consists solely of amendments to existing Statements and would supersede Sta...
One controversial area in the broad spectrum of accounting knowledge is the effect of electronic dat...
This Statement provides guidance on the independent auditor\u27s consideration of an entity\u27s int...
The basic objectives of this audit guide are to: 1. Describe and recommend procedures to be performe...
1. Section 320, The Auditor\u27s Study and Evaluation of Internal Control of Statement on Auditing S...
Electronic Data Processing (EDP) system is one of the most important technological developments of t...
The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor...
This Statement provides guidance on the independent auditors consideration of an entity\u27s interna...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...
Following the issuance of Statement on Auditing Procedure No. 49, Reports on Internal Control, som...
In February 1988, the Auditing Standards Board issued SAS No. 55, Consideration of the Internal Cont...
This proposed audit guide provides guidance to independent auditors of organizations that use servic...
Auditing concept pertaining to the assessment of control risk, control testing and substantive testi...
This proposed Statement consists solely of amendments to existing Statements and would supersede Sta...
One controversial area in the broad spectrum of accounting knowledge is the effect of electronic dat...
This Statement provides guidance on the independent auditor\u27s consideration of an entity\u27s int...