74504fb3_ernational_Accounting_Bulletin__Project_Phases
[Allowed for audit firm] Auditor is not allowed to test the tool for the client Auditor is allowed to test with gen-eral, fictious examples (eg. expam-ples from the accounting standard it-self) [Project Phases] 
Phase 4 Testing the tool with client data
Expert comment: Accounting tools and accounting firms - International Accounting Bulletin
Project Phases