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(c) You are also considering using audit software as part of your substantive testing of the data files in the sales and inventory systems of

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(c) You are also considering using audit software as part of your substantive testing of the data files in the sales and inventory systems of Porthos Ltd. YOU ARE REQUIRED TO: (0) List and briefly explain some of the difficulties of using audit software. (4) () List the audit tests that you can program into your audit software for the sales and inventory system in Porthos, explaining the reason for each test. (6)

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