systems-based audit

systems-based audit
An approach to auditing based on the concept that by studying and assessing the internal control system of an organization an auditor can form an opinion of the quality of the accounting system, which will determine the level of substantive tests needed to be carried out on the items in the financial statements. This approach is now less popular than formerly because it does not focus on audit risk. The risk-based audit is now generally considered to be more flexible, efficient, and effective.

Accounting dictionary. 2014.

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