An auditor is assessing the reliability of data to be used in the audit. The auditor discovers that the data is controlled internally by the accounting department. After learning this information, how should the auditor proceed?

Multiple Choice

• Not rely on the data and perform an alternative procedure

• Perform tests of controls over the preparation of the data

• Rely on the data and continue to perform the ADA

• Inquiry of management whether or not the information is reliable