When Audit Clients Acquire New, More Sophisticated IT Systems

question 13

Multiple Choice

When audit clients acquire new, more sophisticated IT systems,

• A) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged.
• B) Auditors with advanced IT knowledge may need to be added to the audit team.
• C) The design of internal controls will be considered ineffective until those new controls have been tested.
• D) The timing of the auditor's procedures for reviewing interim financial statements will be accelerated.