Article 1  This Standard is formulated in accordance with the Basic Government Auditing Standards of the People's Republic of China for the purpose of standardizing computer assisted audit by audit institutions and improving the quality of such audit.

Article 2  The term "computer assisted audit" mentioned herein refers to audit performed by audit institutions and auditors with computers as the assisting audit tool of the revenues and expenditures and computer application systems of the audited bodies.

The term "computer application systems" mentioned herein refers to those computer application systems that related to revenues and expenditures of the audited bodies.

Article 3  Audit conducted with computers as the assisting audit tool shall mainly include the following contents:
(1) Auxiliary retrieval of laws and regulations required by audit;
(2) Auxiliary analysis of  the financial statements of the audited bodies;
(3) Compliance tests of  the computer application systems of the audited bodies;
(4) Analysis of audit risks and determination of  audit scopes;
(5) Examination of  the revenues and expenditures of the audited bodies;
(6) Compilation of audit working papers;
(7) Production of audit reports, audit opinions and audit decisions;
(8) Management of audit information;
(9) Management of audit plans;
(10) Management of audit files;
(11) Summary, statistics and analysis of audit work;
(12) Other items.

Article 4  Computer assisted audit shall be performed by auditors qualified in computer techniques.

Article 5  Audit institutions shall organize regular advanced studies and on-the-job training for auditors responsible for computer assisted audit.

Audit institutions shall encourage or organize auditors to participate in the national examinations sponsored by the Ministry of Personnel which are designed for computer software technical qualifications.

Article 6  In performing computer assisted audit, audit institutions may contract in computer audit experts.

Article 7  To facilitate the conduct of computer assisted audit, audit institutions shall request their audited bodies to retain for audit data interface and necessary work space in the computer application systems of the latter.  Such data interface shall be able to convert data used in the computer application systems and print it out  in  formats designated by the audit institutions.

To help ascertain impact of the audited bodies' computer-processed information on the truthfulness and compliance of their revenues and expenditures, the audited bodies shall, in accordance with the time limits and other requirements put forward by audit institutions, submit inspection and acceptance reports on the development of their computer application systems and on the application for utilization of such systems as well as materials about the corresponding management systems and measures and changes in such computer application systems.

Article 8  When audit institutions perform computer assisted audit, the audited bodies shall provide the audit institutions and auditors with relevant historical technical documents and other historical data required by the audit.

Article 9  With regard to documents, files and electronic data acquired in the course of audit, auditors shall strictly abide by regulations of the audited bodies on the use and management of documents and electronic data, and undergo necessary procedures of utilization. Using the audited bodies' electronic accounts and statements shall be regarded as using the corresponding paper documents.

Article 10  In performing computer assisted audit, audit institutions shall neither effect the operation of the audited bodies' computer application systems or cause damages to these systems, nor write into such systems or alter any existing information.

Article 11  Commercial computer audit softwares promoted by audit institutions may be applied only after they are tested and evaluated by relevant professional departments of the corresponding audit institutions in accordance with the application scopes of the softwares and after the users obtain the legal right of application.

Article 12   Prior to their preparation of computer assisted audit programs, auditors shall familiarize themselves with the installation of the softwares and hardwares of the audited bodies' computer application systems, the basic functions of these systems and the data interfaces provided by the audited bodies.

Article 13  In preparing computer assisted audit programs, auditors shall, in addition to abiding by relevant stipulations laid down in the Standard of Audit Institutions on Preparation of Audit Programs, also include in such programs the computer softwares and hardwares proposed for application, requisite test items and required technical conditions.

Article 14  When computers are used as an assisting means to perform sampling audit, the random number charts used in the sampling audit or computer programs for generating random numbers shall be defined by the CNAO.

Article 15   In testing the audited bodies' computer application systems for the obtainment of audit evidences, auditors shall examine these systems to determine the existence and effectiveness of internal controls and their impact on the reliability of audit evidences.

Article 16  The authority to interpret this Standard rests with the CNAO.

Article 17  This Standard shall come into effect as of January 1, 1997.