Изучение возможности адаптации Microsoft Excel к механизму проведения аудита малыми и средними компаниями по аналогии с алгоритмом работы современного программного продукта AuditXP

Abstract

This article deals with the actual problem of the expediency and possibility of adapting the Microsoft Excel office program to the audit process (including the formation of auditor working documents). By examining the advantages and disadvantages of specialized software and further comparing the identified features with the characteristics of Microsoft Excel, recommendations are formulated for implementing the necessary functions in the most relevant way for the audit organization. Based on a theoretical analysis of the capabilities of modern software products (including AuditXP) in the field of audit, a methodology for fundamental auditor actions is compiled at the stages of planning and collecting audit evidence. It describes the consequences of adapting Microsoft Excel to the audit process (by analogy with the mechanism of specialized software) for audit organizations or an individual auditor.