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CAAT

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › CAAT

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • April 17, 2019 at 2:48 am #513192
    toushiga
    Participant
    • Topics: 424
    • Replies: 171
    • ☆☆☆☆

    Hello Sir,
    For PYQ Dec 2012
    Q1(c)Computer-assisted audit techniques (CAATS)

    “CAATs can be used to confirm whether any inventory adjustments noted during the count have been correctly updated into final inventory records”

    How it’s being done and confirm? Can you give an illustration?
    Thank you.

    April 17, 2019 at 8:01 am #513211
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8443
    • ☆☆☆☆☆

    I have no idea – all I can say is that it would have to be audit software rather than test data. Especially as it’s the last point of the answer I don’t think it’s particularly important and I don’t think it’s worth researching.

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