Alt Title

A comparative analysis of Haskins and Sells' "Auditape"; Peat, Marwick, Mitchell and Co.'s "System 2170"; and Alexander Grant and Company's "Audassist" computer audit systems

Publication Date


Document Type


First Advisor

Kieso, Donald E.

Degree Name

M.S. (Master of Science)

Legacy Department

Department of Accountancy


Electronic data processing--Auditing


During the 1960's the large national public accounting firms in the United States developed a tool to assist in the audit of computerized accounting systems. These audit tools, developed independently by each of the firms, are called "generalized computer audit systems." This study is a comparative analysis of three of the generalized computer audit systems: Auditape (Haskins & Sells), Audassist (Alexander Grant & Company), and System 2170 (Peat, Marwick, Mitchell & Co.). The three systems are compared relative to the following factors: purpose, staff training, computer configuration, data conversion of client's files, capabilities of each system's routines, use of forms, organization on-the-job, and an illustrative audit case for each system. The information obtained from this comparison disclosed that Auditape is generally ranked superior to the other two due to its decentralized organization and its sophisticated statistical routines. Audassist and System 2170 excel in their use of a flexible computer audit language which is an improvestent over Auditape's checklist approach.


Includes bibliographical references.||Includes illustrations.


viii, 142, 19 pages




Northern Illinois University

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