Check My Work

Which of the following is most accurate?

a$.$ Substantive tests provide evidence focused on the system controls.

b$.$ Public accounting firms that provide attest services are not allowed under SOX to offer IT advisory services.

c$.$ ERP systems are commercial software packages that are sometimes called turnkey systems because they can be implemented by the user with little or no modification.

d$.$ Both small and large firms that have standardized information needs are potential customers for commercial software.