i) Generalized audit software
Generalized audit software allows auditors to perform tests on computer files and databases, such
as reading and extracting data from a client's systems for further testing; selecting data that meets
certain criteria, performing arithmetic calculations on data, facilitating audit sampling and
producing documents and reports. This type of software may be used to gather evidence in
relation to both the-effectiveness of operation of a programmed control procedures and the extent
of misstatements in account balances and underlying classes of transactions.
ii) Purpose written programs
These are programs specifically written either by the auditor or by a .programmer to suit the
auditor specific circumstances.
iii) Utility programs
These are programs, which are generally not designed for audit purposes-but can be used by the
auditor to perform common data processing functions such as sorting, creating and printing tiles.
Kavungya answered the question on May 15, 2019 at 08:31
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