F8：Audit Software（一）

ACCA F8主要內容：Audit Software

1 Description

Audit software can be:

Off-the-shelf;

Bespoke; or

Embedded.

2 Off-the-Shelf

Packaged programs designed to:

read and compare computer files;

select and analyse data;

perform calculations and analytical reviews;

print reports in a format specified by the auditor; and

create data files for export to other programs (e.g. mail merge).

2.1 Advantages

Relatively inexpensive and generally easy to use.

Independent of client's programmes and personnel.

Can run on a variety of systems.

Limited IT experience and programming skills required.

2.2 Disadvantages

Requires auditing after the client has processed data rather than while the data is processed.

May not have all the capabilities the auditor needs for specific clients.

It cannot examine items that are not in machine-readable form.

3 Bespoke

Designed to perform general and specific tasks as required by the auditor and to reflect his audit methodology and procedures.

May be necessary when a client's computer system is not compatible with an off-the-shelf program or when the auditor wants to perform tests that are not possible with an off-theshelf

program.

Bespoke programs are proprietary to the audit firm and therefore good economies of scale are required to make the development cost-effective.

3.1 Advantages

Provided data can be imported, these programs can be used across a broad range of system platforms.

Can be tailored to the auditor's methodology and specific client requirements.

3.2 Disadvantages

Expensive to develop (i.e. high set-up cost). May require long development time and may be difficult and costly to modify if client systems change.

Enquiry programmes may be too elaborate, which makes review of findings expensive.*

Requires auditing after the client has processed data rather than while the data is processed.