what aspects of clients’ accounting information systems must be understood by auditing professionals?

Requirements for SAS-109 Analysis:

1. Read Statement on Auditing Standards (SAS) No. 109 in the attached file.

2. Highlight the paragraphs with any occurrences of "information systems" or "information technology",
and use the highlighted paragraphs as a guide to create your own document that describes:
what aspects of clients’ accounting information systems must be understood by auditing professionals
how auditing professionals should use their firm’s information technology in performing their work.

3. Submit your paper through Turnitin (single spaced). This means you must minimize
the copying of any material from SAS?109 or any other document, unless you provide a citation for the document.

You will be graded on originality of your content, as well as spelling, grammar, etc.