For each one of the following statements indicate whether the statement is true or false.

a. Use of a computer for significant accounting applications does not in any way change specific audit objectives or specific control objectives.

b. When a client has significant computerized accounting applications, some reliance on the computer is usually necessary in the control risk assessment and the auditor must identify and test EDP controls.

c. An auditor should obtain an understanding of the hardware controls in a client's computer equipment if there are significant computerized accounting applications.

d. In a computerized system with on-line input capability, the audit trail is eliminated and the auditor is unable to manually trace a specific transaction through processing.

e. An EDP control may be either a programmed control procedure or a manual control procedure.

f. Financial totals are totals of field amounts for all the records in a batch that are computed for control purposes only.

g. Within the EDP department the critical separation of duties is between those with knowledge of systems and programs and those with access to the computer, programs, and files.

h. Some general controls, such as those related to backup and recovery or system and program documentation, usually have no bearing on the scope of audit procedures.

i. General controls related to acquiring or changing programs normally can be tested by traditional manual audit procedures, such as inquiry, observation, and inspection of documents.

j. When an auditor documents a computerized accounting system and related controls, it is important to include all the document and information flows of the particular system.

k. Whether an auditor uses a manual or computer-assisted approach to testing EDP applications, testing of general controls is still usually necessary.

l. The most widely used form of computer-assisted audit technique by independent auditors is the test data technique.

m. A generalized audit software package is a multipurpose software package that an auditor may use for any clients with significant computerized accounting applications.

n. A microcomputer is used more to automate work paper preparation than to automate audit procedures.