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:

Recall

The ability to retrieve and access information from one's memory that has been previously learned or experienced.

Spelling

The process or activity of writing or naming the letters of a word in the correct order.

Vocabularies

The set of words that a person knows or uses and the overall language resources available to individuals or communities.

Fluency

The ease and smoothness of speech or writing, often reflecting a person's mastery of a language or ability to express thoughts with clarity.