A primary advantage of using generalized audit software packages in auditing the financial statements of a client
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A primary advantage of using generalized audit software packages in auditing the financial statements of a client that uses a computerized system is that the auditor may
(a) substantiate the accuracy of data through self-checking digits and hash totals.
(b) access information stored on computer files without a complete understanding of the client's hardware and software features.
(c) reduce the level of required compliance testing to a relatively small amount.
(d) gather and permanently store large quantities of supportive evidential matter in machine-readable form.
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Related Book For
Accounting Information Systems
ISBN: 9780130861771
8th Edition
Authors: George H. Bodnar, William S. Hopwood
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