An Auditor Can Use Computer Audit Software to Do All

question 22

Multiple Choice

An auditor can use computer audit software to do all of the following except:

• A) select a sample of accounts receivable for confirmation.
• B) reperform a variety of calculations such as totaling the accounts receivable subsidiary ledger or inventory file.
• C) perform the calculations and comparisons used in tracing procedures.
• D) submit test data to the client's programs to determine that computer aspects of internal controls are functioning.
• E) scan a file to determine that all documents in a series have been accounted for.

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Definitions:

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Refugee Act

Legislation passed in 1980 by the United States to establish a comprehensive federal policy for the resettlement and humanitarian assistance of refugees.

Tax Increase

The government's act of raising the amount required to be paid on earnings, purchases, or property to generate revenue for public projects and services.

Revenue Enhancements

Euphemistic term for measures aimed at increasing governmental income, typically through raising taxes or fees.