Using microcomputers in auditing may affect the methods used to review the work of staff assistants because

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Using microcomputers in auditing may affect the methods used to review the work of staff assistants because

a. Supervisory personnel may not understand the capabilities and limitations of microcomputers.

b. Working paper documentation may not contain readily observable details of calculations.

c. The audit field work standards for supervision may differ.

d. Documenting the supervisory review may require assistance of management services personnel.

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Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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