ware. Further information can be obtained from Many audit procedures must be performed manually. For example， where source documents must be examined， this is a manual procedure. Such procedures are usually limited to the examination of a sample of transactions. Where procedures can be performed electronically， however， they can be applied to all records. It is also common to use CAV software on procedures that would be impossible to perform manually. For example， comparing accounting records with bank statements， to detect duplicate records or omissions is usually not feasible if done manually because of the large volumes involved.
To demonstrate the capabilities of CAV software， we will use the audit of a busy restaurant as an illustration.
Toscani is a large Italian restaurant. IT systems are used for the kitchen and for the accounting records. Each table in the restaurant is numbered for identification and track ing of orders. Orders for meals and drinks are taken by waiting staff using a personal digital assistant （PDA） device that communicates directly over the wireless network with the kitchen IT system. Chefs use the kitchen system to schedule food preparation for each table. The cashier refers to the kitchen system when billing customers. Approximately 75% of sales are paid for using credit cards； the remaining 25% is paid for in cash. Accounting clerks take the records of sales from the kitchen system and enter the transactions in the separate accounting system. Cash is periodically banked.
When planning the tax audit of a restaurant like Toscani， auditors focus on specific risks associated with audit objectives. For example， common approaches to evade tax include understating restaurant sales by not recording all kitchen sales in the accounting system， and overstating purchases of meat， vegetables， etc. Sales paid for by credit card are easily traced by the tax auditor to bank records， but cash sales can be untraceable if they are not recorded in the accounting system. Purchases of ingredients for cooking meals can be overstated by entering overstated amounts， entering duplicate transac-
tions or by purchasing excess meat and vegetables for the kitchen， but taking these for consumption at home.
CAV software can be used to perform many different types of tests and other functions when the auditees data is in electronic form.
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