A Type of Software That Auditors Can Use to Analyze

question 77

Multiple Choice

A type of software that auditors can use to analyze program logic and detect unexecuted program code is

• A)an audit log.
• B)a mapping program.
• C)a scanning routine.
• D)program tracing.

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Definitions:

Tax Allowances

Deductions or adjustments to taxable income permitted by tax authorities, allowing individuals or businesses to reduce their taxable income.

Contingent Liabilities

Potential liabilities that may occur depending on the outcome of a future event, which are recorded in the financial statements if the occurrence is likely and the amount can be reasonably estimated.