Chapter 20

Auditing in an EDP Environment


In recent years there has been a rapid development in the use of computers as a means of producing financial information. This development has created certain problems for the auditor in that although general auditing principles have not been affected, it is sometimes necessary to use specialised auditing procedures and techniques.

As a result of this, there has emerged from within the accounting profession a group of electronic data processing (EDP) audit ...

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