method of evidence gathering Study question bank Q25

2014-11-04 21:35:31 来源：

【提问内容】Computer-assisted audit techniques

advantages

The use of CAATs frees up expensive human resources that would otherwise be engaged in routine, mechanical work to concentrate on judgemental areas.

May you please explain what is judgemental area? Is this point to plausible transactions and statement? Thank you.

【回复内容】您的问题答复如下：
因为审计有很多机械性的工作（如一些标准性的流程）可以交予CAAT进行运作，那么人力方面可以做一些系统无法做的项目调整。比如该公司的应付过高或者过低，怎么调整是真正符合准则规定的，这还需要人为来判断。