Audit software can only be used to recalculate something through interrogation of data in computer files – here you’re talking about the accrual for “Goods received not invoiced”? If that is calculated by the client’s computer system (e.g. it can “cost” quantities of goods received not yet matched to an invoice) – yes, audit software can (in theory) do that too. But if the GRNI accrual is a “manual” schedule – no it can’t (!)