The Auditor's Objective in Determining Whether the Client's Computer Program

question 46

Multiple Choice

The auditor's objective in determining whether the client's computer program correctly processes valid and invalid transactions is accomplished through the

• A) test data approach.
• B) generalized audit software approach.
• C) microcomputer-aided auditing approach.
• D) generally accepted auditing standards.

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Definitions:

Progressive Muscle Relaxation

A relaxation technique involving tensing and then slowly relaxing each muscle group, to reduce stress and anxiety.

Highly Stressful

Pertaining to situations or conditions that cause a high level of stress or tension.

Post-Traumatic Stress Disorder

A mental health condition triggered by experiencing or witnessing a terrifying event, characterized by flashbacks, nightmares, and severe anxiety.

Sexual Assault

An act in which a person intentionally sexually touches another person without that person's consent, or coerces or physically forces a person to engage in a sexual act against their will.