Audit of the financial statements of e limited, Auditing

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An audit team is currently engaged in planning the audit of the financial statements of E Limited as at 30 June 2011. This was the first accounting period during which all the transactions were processed in a computerised system. As team leader you have been requested to brief the audit team on the following issues:

(a) Describe how a computerised system differs from a manual one.

(b) Describe what is meant by:

(i) Application controls

(ii) General controls 


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