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• Question 23 Which of the following computer-assisted auditing
techniques processes client input data on a controlled program
under the auditor's control to test controls in the computer
system?
• Question 24 An auditor would least likely use computer software
to
• Question 25 Which of the following statements is not true of the
test data approach to testing an accounting system?
• Question 26 When an auditor tests a computerized accounting
system, which of the following is true of the test data
approach?When an auditor tests a computerized accounting
system, which of the following is true of the test data approach?
• Question 27 A primary advantage of using generalized audit
software packages to audit the financial statements of a client that
uses an EDP system is that the auditor may
• Question 28 Which of the following strategies would a CPA
most likely consider in auditing an entity that processes most of
its financial data only in electronic form, such as a paperless
system?
• Question 29 Which of the following is an engagement attribute
for an audit of an entity that processes most of its financial data in
electronic form, without any paper documentation?
• Question 30 Which of the following computer-assisted auditing
techniques processes client input data on a controlled program
under the auditor's control to test controls in the computer
• Question 31 In auditing an entity's computerized payroll
transactions, an auditor would be least likely to use test data to
test controls concerning
• Question 32 Processing data through the use of simulated files
provides an auditor with information about the operating
effectiveness of control policies and procedures.
• Question 33 An auditor would most likely be concerned with
which of the following controls in a distributed data processing
system?
• Question 34 A retailing entity uses the Internet to execute and
record its purchase transactions. The entity's auditor recognizes
that the documentation of details of transactions will be retained