Which of the Following Is a Limitation of Computer-Assisted Audit

question 13

Multiple Choice

Which of the following is a limitation of computer-assisted audit tools?

• A) These tools cannot replace skilled forensic accountants, but rather allow them to focus their efforts on the highest-risk journal entries.
• B) These tools cannot analyze 100% of the data, but rather can choose and analyze samples from the journal entry database.
• C) The conclusions arrived at using these tools cannot be supported with substantial quantitative data.
• D) The forensic accountant will have to manually review the general ledger even after using these tools.