Normally, auditors using the ITF technique enter immaterial transactions to minimize the effect on output. This is
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Normally, auditors using the ITF technique enter immaterial transactions to minimize the effect on output. This is a disadvantage because
(a) certain limit tests cannot be attempted.
(b) the transaction will not appear normal.
(c) a special routine will be required in the application system.
(d) designing the test data can be difficult.
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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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