Both external auditors and accountants engaged in implementing or updating systems need a basic understanding of accounting information systems.

Required: Compare the needs of the two groups, identifying the areas where both need the same kind of understanding and the areas where one group has essentially different needs. $($Mark all that apply.$)$

External auditors need a basic understanding of accounting information systems, their components, their modes of operation, and their supporting technologies.

Accountants need a basic understanding of accounting information systems, their components, their modes of operation, and their supporting technologies

External auditors are involved because of their expertise in internal controls and their knowledge of what enhances or detracts from a system's auditability.

Accountants are involved because of their expertise in internal controls and their knowledge of what enhances or detracts from a system's auditability.

External auditors are involved because of their expertise in evaluating and designing a system's outputs in relation to the needs of the organization and its users.

Accountants are involved because of their expertise in evaluating and designing a system's outputs in relation to the needs of the organization and its users.