Method and Practice of Computerized Audit

Learning Outcomes

On successful completion of this course, students will be able to: Analyze the influence of technology developments on the financial statement audit process; Operate ACL software in the audit process; Perform testing on the basis of data made in conducting the audit process; Perform analysis of test results data; Conceive the audit working papers using the results of the test data using ACL; Prepare the audit findings in the form of notes to the audit findings are equipped with the results of ACL software testing

Topics

1. The Impact of Information Technology on The Audit Process
2. Overview ACL Software
3. Computer-Assisted Audit Technique (CAAT)
4. Access Data
5. Fraud Auditing
6. Verify Data Integrity
7. Materiality and Risk
8. Summarizing Data
9. Audit Sampling for Tests of Controls and Substantive Test of Transaction
10. Examining Sequential Data and Extracting, Exporting Records
11. Audit Sampling for Test Detail of Balance
12. Surveying and Sampling Data
13. Audit Evidence
14. Working with Multiple Table
15. Audit of The Acquisition and Payment Cycle: Test of Controls, Substantive Tests of Transaction, and Account Payable
16. Testing Purchase and Account Payable Transaction
17. Completing The Test in The Sales and Collection Cycle: Accounts Receivable
18. Testing Sales and Account Receivable Transaction; Audit of The Inventory and Warehousing Cycle
19. Testing Inventory Calculation
20. Internal Control and Control Risk
21. Testing Related Purchase Transaction with Inventory
22. Working Paper Test of Inventory
23. Testing Related Sales Transaction with Inventory
24. Audit of The Payroll and Personel Cycle
25. Testing Payroll Transaction