ACC 544 help A Guide to career/uophelp.com ACC 544 help A Guide to career/uophelp.com | Page 23

• Question 55 When conducting fieldwork for a physical inventory, an
auditor cannot perform which of the following steps using a generalized
audit software package?
• Question 56 Which of the following is not a problem associated with
the use of test data for computer-audit purposes?
• Question 57 In parallel simulation, actual client data are reprocessed
using an auditor software program. An advantage of using parallel
simulation, instead of performing tests of controls without a computer, is
that
• Question 58 Which of the following is necessary to audit balances in
an on-line EDP system in an environment of destructive updating?
• Question 59 Which of the following passwords would be most difficult
to crack?
• Question 60 A computer-assisted audit technique that is most likely to
be effective in a continuous auditing environment is
• Question 61 Smith Corporation has numerous customers. A customer
file is kept on disk storage. Each customer file contains name, address,
credit limit, and account balance. The auditor wishes to test this file to
determine whether credit limits are being exceeded. The best procedure
for the auditor to follow would be to
• Question 62 When an auditor tests a computerized accounting system,
which of the following is true of the test data approach?
• Question 63 An audit technique which involves actual analysis of the
logic of a computer program’s processing routines is referred to as
• Question 64 In auditing through a computer, the test data method is
used by auditors to test the
• Question 65 A primary advantage of using generalized audit software
packages to audit the financial statements of a client that uses a
computer system is that the auditor may
• Question 66 Which of the following is an advantage of generalized
computer audit packages?
• Question 67 The individual with whom an auditor would be most
likely to discuss specific access controls within a client’s relational
database management system is the