Having a Computer Audit Specialist as a Member of the Audit

question 43

Multiple Choice

Having a computer audit specialist as a member of the audit team 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.

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Definitions:

Specific Mental Abilities

Distinct skills or capabilities involving cognitive functions, such as memory, reasoning, or problem-solving, that vary from person to person.

Cultural Context

The set of social, historical, and cultural circumstances surrounding an event, story, or development, influencing its interpretation or perception.

Successful Intelligence

A theory that intelligence involves a combination of analytical, creative, and practical abilities that enable one to achieve personal success.

Spatial Intelligence

The ability to visualize with the mind's eye, allowing individuals to solve problems involving physical spaces, shapes, or forms.