Qualitative basis of information audit

Hello, what is the qualitative basis of information audit? The qualitative basis of information audit is the complexity of the system. If certified public accountants plan to rely on information generated by automatic control or automatic information system, then they need to appropriately expand the scope of information technology audit. When determining the audit strategy, certified public accountants need to properly consider the scope of information technology audit from five aspects: the complexity of the business process of the audited entity, the complexity of the information system, the number of transactions generated by the system and the dependence of the business on the system, the number of information and complex calculations, and the scale and complexity of the information technology environment. Therefore, the scope of information technology audit is determined according to the complexity of the system.