20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2024 exams.
Get your discount code >>

audit around computer

This topic has 1 reply, 2 voices, and was last updated 10 years ago by Ken Garrett.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
May 6, 2014 at 12:54 pm #167631
Mohammad Usman
Member
- Topics: 9
- Replies: 9
distinguish between “auditing around computer” and “audit through computer”?
May 6, 2014 at 4:08 pm #167655
Ken Garrett
Keymaster
- Topics: 10
- Replies: 10528
Auditing round = look at inputs and output and don’t enquire what happens in the computer.
Auditing through = test what sort of processing actually takes place in the computer eg by using test data.
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.