Describe how you would carry out your audit procedures using the following computer assisted audit techniques (CAATs) Embedded Audit Module

CPA-Quantitative-Analysis-Section-4 BLOCK RELEASE

Embedded Audit Module
Is a CAAT in which code prepared by the auditor is embedded in the clients software. The code may be designed for example, to replicate a specific aspect of control procedure, or to record details of certain transactions in a file accessible only to the auditor. Thus, this audit software may be used as both a test control or as a substantive procedure. This CAAT is particularly applicable to continuous auditing.

Leave a Reply

Your email address will not be published. Required fields are marked *