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Audit software

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit software

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.
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  • August 14, 2022 at 8:29 am #663038
    Varun.J.Thakkar
    Participant
    • Topics: 75
    • Replies: 112
    • ☆☆

    129 Which of the following statements are TRUE in relation to audit software?

    ?  The audit software will test the programmed controls of Delphic Co
    The above statement is FALSE
    Reason -Test data will test the programmed controls of Co
    My question is doesnt audit software also test the programmed controls?
    It is used to interrogate a client’s system right?
    Kindly explain the reason sir please

    Thanks

    August 14, 2022 at 9:04 am #663039
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8443
    • ☆☆☆☆☆

    Being able to read the contents of a transaction file, say, does not test the operation of controls. See ch15 in our notes, test data is DATA used to confirm that only correct and valid data can be processed. Audit software examines client’s data, not controls.

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