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:

Psychosurgery

A type of brain surgery used to alter mental state and behavior, historically including procedures like lobotomy.

Uncontrollable Seizures

Seizures that cannot be controlled or reduced by medication or other treatments.

Nerve Clusters

Nerve clusters refer to groups of nerve cells or neurons that aggregate in certain areas of the body, often functioning as control centers for certain physiological processes.

Antidepressant Drugs

Medications prescribed to alleviate symptoms of depression by adjusting the balance of neurotransmitters in the brain.