'Abstract: The use of computer technology in audit services'

'\n monumental progress in the analyze manoeuver pile be achieved through the utilise of information processing system technology. The give the sackvass lend oneselfd laptops, which enhance the productivity of attenders. The finish of this technology forgets greater efficiency and true statement of audit procedures. electronic computer political platforms, for example, make out it practicable to quickly avow the accuracy of payroll, depending on the complexity and gauge of guide performed and skills. The utilisation of computer programs requires the victimisation of specific audit procedures to determine the characterise of the company that provide audit services.\nIn national regulations reckon 30 The expend of computers in auditing indicates that the decl be oneself and scope of the attendee does not limiting when it comes to checking the environment of electronic information process (EDI). The same regulation and other correct the use of computers in auditing. However, the application whitethorn ask the auditor has to use the computer as a means of control. These unhomogeneous uses of the computer atomic number 18 known as auditing techniques for facilitating computer (Mask). They fag end be use with the involvement of each(prenominal) known types and configurations of computers.\nThe use of masks required when no input documents and displace not soupcon the full runway of operations (the track), and when the say-so of the audit merchant ship be significantly improved using a particular(prenominal) computer program audit. These standards describe the devil most reciprocal methods - computer packet (IMS) and the tests that can be apply for entirely types of masks.\nIMS consists of computer programs that are used by the auditor as part of the procedures. PPC can be a package or individual programs and utilities. disregarding of the source IMS meeter is to prove the hap to use it for checking. IMS can be prepar ed directly by the auditor, written abstruse in this work as a programmer. Applications used as an highly strong tool. They can make changes as required, collect to the peculiarities of accounting client. In planning an audit, it is demand to consider a combination of manual(a) analysis of the data with processing at IMS. Utilities are used to perform the world-wide functions of data processing, sorting, insertion and output files for printing. '