Describe how the extent of testing of each control will be affected in subsequent years if general controls are$$ effective, particularly controls over program and master file changes.

$1.$ The computer initiates an order only when perpetual inventory levels fall below prespecified inventory levels in the inventory master file.The extent of testing of this control

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in subsequent years if effective controls over program and master file changes are in place. Such controls would

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the likelihood that the inventory software program that contains the automated control and the related inventory master file are not subject to an unauthorized change. If the auditor determines that no changes have been made to the automated$$ control, the auditor can rely on prior year audit tests of the controls as long as the control is

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If the control mitigates a significant$$ risk, the control

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does not need to be tested.

must be tested in subsequent year's audit.

must be tested in the current year's audit.