SESSION GOAL:  After completing this session, you should understand the basics of using ACL to extract audit evidence.

• Read ACL for Windows Workbook, Chapters 1 and 2.
• Read Paul Warner, ACL for Windows, The CPAJournal, November 1998.
• You may want to view the ACL Demo (6.2 MB) in Blackboard. You can also download a zipped file (1.9 MB) there.
• There are some tips sheets for specific ACL commands that you may find useful in the COURSE MATERIAL section of Blackboard .
  • Getting Started
  • JOIN command

• Here are a couple of good reference books on CAATs if you are interested in learning more.
  • David G. Coderre, CAATTs and other BEASTs, Vancouver, Canada: Global Audit Publications, 1996.
  • Canadian Institute of Chartered Accountants, Application of Computer Assisted Audit Techniques using Microcomputers, Toronto, 1994.
• You might also find useful information at the ACL site.