• Re-performing calculations performed by entity’s accounting system.

• Test of application controls.

• Sampling programs to extract data for audit testing.
• Test of general controls.
• Analytical procedure.
• Test of details of transactions and balances.
Using generalized audit software
iii. Utility Programs ii. Purpose-written programs i. Package Programs
• used by the entity to perform. common data • designed to perform audit tasks in • generalized computer programs
processing functions such as sorting, creating specific circumstances. They could be designed to perform data processing
and printing files. They are generally not prepared by the auditors, by entity or functions e.g. performing
designed for audit purposes therefore may not outside programmer.  calculations, reading and creating
contain some features needed in auditing. data files.
process data of audit from the entity’s accounting system.
Consists of computer programs used by the auditors as part of their auditing procedures to
Audit Software
Functional capabilities of generalized audit software

Set of functions Examples

File access Can read all type of data.

File reorganization Shorting and merging files.

selection Boolean and relational operators are

available
Data selection Enables global filtration conditions and
selection criteria
Statistical functions Enables sampling, stratification and
frequency analysis.
Arithmetical functions These functions facilitate re-computations
and re-performance of results.
File creation and updating Capabilities to create and update work
files based on an organization production
file.
Reporting Auditing and formatting of output.
 Audit task that can be
accomplished using GAS.
 Examine the quality of data.
Functional capabilities of GAS
can be used to examine the
existence, accuracy, completeness,
consistency and timeliness of data.
 Examine the quality of
system processes.
 Examine the existence of the
entities the data purports to
represent.
Existed data could be accurate,
complete, and consistent.
 Undertake analytical review.
Functional limitation of GAS
GAS permits auditors to
undertake only Ex. Post Auditing.
It enables evidence to be collected
only on the state of the of an
application system after the fact.
Limited ability to verify
processing logic.
Test performed with GAS the data
captured and processed by the
application system during the
normal course of business.
Limited ability to determine
propensity for error.
It should be determined by the
auditor that the system has been
designed to accommodate change.