Chapter 1 General provisionsArticle2The term“CIS environment”in this standard refers to an environment where a computer is involved in the processing of accounting information significant to the CPA’s audit.Chapter 2 General principlesArticle 4When performing an audit of the financial statements in a CIS environment,the CPA should consider the environment’s impact on the audit.However,the CPA should not change the objective and scope of the audit.
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