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

144 of 151

COMPUTER SOFTWARE

The primary purpose of CAS is to assist the auditor in reviewing and retrieving information.

When the auditor receives the CAS reports, most of the audit work still needs to be done.

Items on exception reports must be investigated.

File totals must be verified against other sources.

Audit samples must be examined and evaluated.

Advantages of CAS are numerous, but it does not replace the auditor’s judgment or free the auditor from other phases of the audit.

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