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.

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Definitions:

Marital Status

The legally recognized standing of an individual's relationship, such as single, married, divorced, or widowed.

Income

Earnings received through work, investments, or social benefits, used to support oneself and family.

Reproductive Age

The period in the life of both males and females during which they are capable of reproducing sexually.

Female Sexual Organs

The parts of the female body involved in sexual reproduction and function, including the vagina, uterus, ovaries, and external genitalia.