date.
Summary
The key objectives of an audit do not change irrespective of whether the audit
engagement is carried out in a manual or a computer-based environment. The
audit approach, planning considerations and techniques used to obtain
sufficient appropriate audit evidence do of course change. Students are
encouraged to read further to augment their knowledge of auditing in a
computer-based environment and to practise their ability to answer exam
questions on the topic by attempting questions set in previous ACCA exam
papers.
Brian Pine is examiner for CAT Paper 8
，我們將會(huì)及時(shí)處理。