又到了每日分享小課堂，各位趕快集合。今天幫考網分享的內容是備考資料：2020年ACCA考試審計與認證業務知識點(7)，相關考點都清楚了嗎？還未了解的小伙伴一起來看看吧。

【知識點】Audit software審計軟件

Audit software

? Consists of computer programs used by the auditors, as part of their auditing procedures, to process data of audit significance from the entity’s accounting system.

? Consists of generalized audit software and custom audit software and is used for substantive procedures.

1.2.1 Audit software could be used to:

? Perform calculations and comparisons in analytical procedures.

? Sampling programs to extract data for audit testing, such as select a sample of receivables for confirmation.

? Compare data elements in different files for agreement, such as prices on sales invoices to authorized prices in master file.

? Reperform calculations.

? Prepare documents and reports such as produce receivables’ confirmation letters and monthly statements.

1.2.2 Benefits of using audit software

? Audit software can perform calculations and comparisons more quickly than those done manually.

? Audit software makes it possible to test more transactions than when simply manually scanning printouts.

? Audit software may allow the source files to be tested from the originating program, rather than printouts from other software.

? Using audit software is likely to be cost-effective in the long term if the client does not change its systems.

1.2.3 Difficulties of using audit software

? The audit costs in general may increase because experienced and specially trained staff will be required to design the software, perform the testing and review the results of the testing.

? If errors are made in the design of the audit software, time and costs can be wasted in investigating anomalies.

? If audit software has been designed to carry out procedures during live running of the client’s system, there is a risk that this disrupts the client\'s systems.

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