Article 2 The computer information system environment mentioned in these Standards refers to the situation that important accounting information audited by certified public accountants is generated by computer processing.
Article 3 Except for special requirements, the auditing business of certified public accountants other than implementation of accounting statements under the environment of computer information system shall be implemented with reference to these Standards.
The second chapter is the same principle
Article 4 A certified public accountant shall consider the impact of the implementation of accounting statements on the audit under the computer information system environment, but shall not change the purpose and scope of the audit.
Article 5 A certified public accountant shall pay full attention to the influence of the computer information system environment on the accounting information and internal control of the audited entity, and consider the possible influence on the following aspects of audit work: (1) Understand the procedures of internal control; (2) Consideration of inherent risks and risk control; (3) Design and implement compliance testing and substantive testing procedures.
Article 6 A certified public accountant shall fully understand the computer information system so as to plan, guide, supervise and inspect the audit work.
Article 7 When auditing the implementation of accounting statements under the environment of computer information system, certified public accountants shall consider whether they need special skills in computer information system, and may make use of expert work when necessary. When hiring experts, certified public accountants shall follow the relevant provisions of the Specific Standards for Independent AuditingNo. 102. 12- Use the work of experts.
Chapter III Review and Planning
Article 8 A certified public accountant shall fully understand the internal control of the audited entity under the environment of computer information system, so as to formulate a reasonable audit plan and determine an effective audit method.
Article 9 When making plans for the audit work that may be affected by the environment of computer information system, certified public accountants should understand the importance and complexity of computer information system and the availability of information needed for audit.
Article 10 If the computer information system of the audited entity has an important influence on the whole accounting statement, the certified public accountant shall also understand the computer information system environment and consider its influence on the evaluation of inherent risks and control risks.
Chapter IV Research, Evaluation and Risk Assessment of Internal Control
Eleventh certified public accountants should consider the following characteristics of computer information system when studying and evaluating internal control and audit risks: (1) lack of transaction tracking; (2) Consistency in handling similar transactions; (3) Lack of division of responsibilities; (four) there is a greater possibility of mistakes and fraud in specific aspects; (5) There are differences between transaction authorization, execution and manual processing; (6) Other internal controls depend on computer processing; (7) Strengthening management supervision; (eight) is conducive to the use of computer-aided audit technology.
Article 12 Internal control under the computer information system environment includes general control and application control, which should be studied and evaluated by certified public accountants.