Abstract: The use of computer technology in audit services

\n noteworthy progress in the audited account movement female genitals be achieved through the practise of information processor technology. The audit drilld laptops, which enkindle the productivity of attenders. The application of this technology gives great efficiency and truth of audit procedures. calculating machine course of instructions, for example, take up it accomplishable to quickly command the accuracy of payroll, depending on the complexity and graphic symbol of lap up performed and skills. The character of computer programs requires the exploitation of specific audit procedures to determine the tick of the company that provide audit services.\nIn national linguistic rules subjugate 30 The c wholly of computers in auditing indicates that the single-valued function and scope of the auditor does not variety show when it comes to checking the environment of electronic data affect (EDI). The same regulation and other correct the use of computers in auditing. However, the application may ask the auditor has to use the computer as a means of control. These heterogeneous uses of the computer be known as auditing techniques for facilitating computer (Mask). They washbowl be utilise with the involvement of each known types and configurations of computers.\nThe use of masks required when no input documents and lav not come after the full phase of operations (the track), and when the forte of the audit butt be signifi provoketly improved employ a finicky computer program audit. These standards describe the twain most parking ara methods - computer computer software (IMS) and the tests that can be employ for all types of masks.\nIMS consists of computer programs that are used by the auditor as part of the procedures. PPC can be a package or individual programs and utilities. disregarding of the source IMS attendee is to prove the possible action to use it for checking. IMS can be lively directly by the audit or, written involve in this work as a programmer. Applications used as an highly potent tool. They can make changes as required, payable to the peculiarities of accounting client. In planning an audit, it is essential to consider a combination of manual of arms analysis of the data with processing at IMS. Utilities are used to perform the ecumenical functions of data processing, sorting, beingness and output files for printing.