| Recognising the developments in the field of technology and its impact on the accounting profession in India, Auditing and Assurance Standards Board had issued Auditing and Assurance Standard (AAS) 29, Audit in Computer Information Systems Environment. This Guidance Note on Computer Assisted Audit Techniques comes as a sequel to that AAS. The Guidance Note deals extensively, with the concept of CAATs and related pertinent issues such what CAATs are, where they may be used, considerations in use of CAATs, how to use CAATs, testing of CAATs, controlling application of CAATs, documentation required when using CAATs, use of CAATs in small entities, etc. The Guidance Note also contains a comprehensive appendix containing examples of CAATs, their description and comparable advantages and disadvantages of each of these CAATs. |
Issued in September, 2003
Published in the Handbook of Auditing Pronouncements, Vol. II, (Edn. 2005)
Also available as a separate publication of the Institute (price: Rs. 30/-)
ISBN: 81-88437-31-X | | |
