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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

143 of 151

COMPUTER SOFTWARE

How CAS is used:

The auditor:

Decides on audit objectives;

Learns about the files and databases to be audited;

Designs the audit reports; and

Determines how to produce them.

This information is recorded on specification sheets and entered into the system.

The program creates specification records used to produce auditing programs.

The auditing programs process the source files and produce specified audit reports.

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