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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 12 years ago by Ken Garrett.
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  • November 19, 2012 at 9:20 am #55465
    masso
    Member
    • Topics: 2
    • Replies: 0
    • ☆

    I have failed to understand CAAT objectives and the thoery

    November 19, 2012 at 10:51 am #107847
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10597
    • ☆☆☆☆☆

    Audit programs are programs belonging to the auditor and which read client data. This enables recalculations to be performed and for ‘odd’ items to be identified.

    Test data is auditor’s data which is input for processing by client’s programs to see if the processing is being correctly carried out. So, as a test the auditor might enter a large order value to see if the client’s program rejects it as being over the credit limit.

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