2.1 The principleAn accounting system must provide evidence that all recordable transactions have been recorded, and the evidence must show what was posted and when. This principle applies whether the accounting system is computer-assisted or not.To assure that each recordable transaction is traceable the entity must arrange for voucher, jour- nal and account functions to be performed by the accounting system.The connection between the underlying transaction and its posting, or the processing of its data, must be shown by a sufficiently informative system documentation, supplemented by evi- dence that the system operates in accordance with the documentation (see Chapter 6 "Documentation and Auditability"). With the aid of the system documentation the entity must as- sure that the voucher, journal and account functions are performed by the system with respect to every single transaction, to make it possible for a competent third party to obtain sufficiently cer- tain, clear and understandable evidence of the transactions and their processing within a reason- able space of time
đang được dịch, vui lòng đợi..