A significant advantage of the ITF over the test data approach is that the ITF a. Tests
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A significant advantage of the ITF over the test data approach is that the ITF
a. Tests the operation of manual controls that are contained in an accounting application.
b. Tests transactions throughout the time period under audit investigation.
c. Tests the correctness of processing of transactions that would not regularly be processed by the test data method.
d. Tests all of the above.
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Related Book For
Auditing Concepts For A Changing Environment With IDEA Software
ISBN: 9780324180237
4th Edition
Authors: Larry E. Rittenberg, Bradley J. Schwieger
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