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