If a Client Maintains Records in Electronic Form, and the Auditor

question 47

True/False

If a client maintains records in electronic form, and the auditor can indirectly access electronic records, it may have significant implications for the extent of audit procedures.

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Definitions:

Reassurance

The act of removing someone's doubts or fears, often by providing comforting words or evidence.

Control

The power to influence or direct people's behavior or the course of events.

Barriers

Obstacles that impede the progress or achievement of a goal.

Effective Listening

The active process of receiving, interpreting, and responding to spoken messages with full attention and understanding.