ABSTRACT:

Various computer assisted auditing tools have evolved to help the auditor adapt to changing computer environments, and this survey of 204 EDP auditing experts examines which of these techniques are currently used. Since it is expected that the technology of a firm affects the use of these tools, firms were segregated based on the structure they provide for the audit process. The results of this survey suggest that low structured firms tend to use computer assisted audit techniques the most, followed by high structured, then medium structured firms. The most often used technique is generalized audit software, and this tool is usually designed to perform all possible tests of the one or two most appropriate functional areas. Accounts receivable tends to be the most appropriate application.