The Auditor Wanting to Know the Files Where Data Are

question 53

Multiple Choice

The auditor wanting to know the files where data are stored and understand how to access the files relates to the effect of electronic data processing on:

• A) the timing of audit tests.
• B) the extent of audit tests.
• C) the nature of audit tests.
• D) audit staffing.
• E) material account balances and transaction classes.

---

Definitions:

Vectors

Physical quantities defined by both magnitude and direction, such as displacement, velocity, and acceleration, often represented graphically by arrows.

Magnitude

The size, length, or amount of something, often measured in mathematical terms.

°

Degree, a unit of measurement for angles or temperature.

Vectors

Physical quantities characterized by having both magnitude and direction, commonly used in physics and engineering to describe forces, velocity, etc.