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Data Corporation has just computerized its billing and accounts receivable record keeping. You want to make maximum use of the new computer in your audit of Data Corporation. Which of the following audit techniques could not be performed through a computer program?
US District Courts
The general trial courts of the United States federal court system, where both civil and criminal cases are filed.
Trial Courts
Courts that have original jurisdiction over legal disputes, conducting trials where evidence is presented and examined to determine the outcome.
Appeals Courts
Courts that review and decide on the appeals of legal cases, reassessing decisions made by lower courts to ensure legal correctness.
Venue
The designated location or jurisdiction where a legal case is to be heard and decided.
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