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ACC 544 Week 6 Quiz (Auditing)
• Question 1 Which of the following statements most likely
represents a disadvantage for an entity that keeps
microcomputer-prepared data files rather than manually
prepared files?
• Question 2 A primary advantage of using generalized audit
packages in the audit of an advanced computer system is that it
enables the auditor to
• Question 3 Which of the following statements most likely
represents a disadvantage for an entity that keeps
microcomputer-prepared data files rather than manually
prepared files?
• Question 4 Which of the following client computer systems
generally can be audited without examining or directly testing
computer programs of the system?
• Question 5 An independent auditor studies and evaluates a
client's computer system. The auditor's study includes tests of
controls that might include which of the following?
• Question 6 If a CPA wishes to identify all checks written for an
amount over $1,000,000 that are included in a relational database,
a likely approach to obtaining the list would be through a
• Question 7 Which of the following outcomes is a likely benefit
of information technology used for internal control?
• Question 8 An auditor may decide not to perform tests of
controls related to the computer portion of the client’s controls.
Which of the following would not be a valid reason for choosing
to omit tests of controls?
• Question 9 Which of the following is an advantage of using a
value-added network for EDI transactions?
• Question 10 Which of the following is an auditor’s client most
likely to use to perform queries requested by the auditor of a
relational database?