Through-The-Computer Auditing Uses All of the Following Except

question 23

Multiple Choice

Through-the-computer auditing uses all of the following except:

• A)Confirmation sampling
• B)Test data
• C)Tests of program authorization
• D)Embedded audit modules

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Definitions:

Adjusted Cash Balance

The cash balance reported in the financial statements, adjusted for any outstanding checks and deposits in transit that have not yet been cleared or recorded by the bank.

Deposit In Transit

Refers to money that has been received and recorded by a business but has not yet been recorded by the bank.

Check Printing Charge

A fee charged by banks or financial institutions for printing and providing checks for an account holder's use.

Note Collected

A financial transaction where a receivable note is received or paid off, often reflecting incoming cash flow from a debtor.