Cовершенствование использования современных программных продуктов для проведения аудита

Abstract

In this article, the authors will describe the main approaches to auditing automation through the example of three programs on complex automation of audit activities: IT Audit: Auditor (Master-Soft), Expression Audit: PROF (Consultative Group THERMICA "), Audit-XP" Audit Complex "(" Gallberg-Soft "). Let us imagine how these programs can be used at different stages of the audit, starting with the planning of the audit and ending with the preparation of an audit report. These programs allow you to organize the storage and analysis of information on audited objects to make some simple calculations and to prepare auditors' reports and conclusions. Each of these programs provides a specific methodology for auditing, organizing the execution of audit procedures, automating a number of complex operations, including analyzing data contained in customer accounting programs. JEL CLASSIFICATION: M41