of the following internal controls would an auditor be least likely to perform which to the "as of date? s ewals from Federal Bank of more than $5 million must include a managets signature. tests of internal Wity at Federl Bank, the total cash in the vault is reconciled with daily registers of deposits withdrawals C. Federal Bank has just started establishing trusts for its customers, and it has only set up ten. Before making an investment for a trust, bank employees must verify that the investment is in accordance with stated investment policies. D. On an annual basis, Federal Bank management performs credit checks on its loan customers determining the value of loans it will not be able to collect on. and before 91. An "integrated audie" A. Will in most cases lead to a substantive audit strategy. B. Denies the auditor access to information about the client's controls. C. May be performed by two separate audit firms. D. Is comprised of audis of intermal cotrol over financial reporing and of financial statements. 92. A modification of the standard report is required for all of the following conditions, except: A. There is a restriction on the scope of the engagement. B. There is other information contained in management's report on internal control. C. Management has concluded that internal controls are not effective. D. A significant subsequent event has occurred since the date being reported on. 93. The primary purpose of a generalized computer audit program is to allow the auditor to A. Use the client's employees to perform routine audit checks of the electronic data processing records th otherwise would be done by the auditor's staff accountants. B. Test the logic of computer programs used in the client's electronic data processing systems. C. Select larger samples from the client's electronic data processing records than would otherwise be se without the generalized program. D. Independently process client electronic data processing records. 94. Which of the following is true of generalized audit software packages? A. They can be used only in auditing on-line computer systems. B. They can be used on any computer without modification. C. They each have their own characteristics which the auditor must carefully consider before using i audit situation. D. They enable the auditor to perform all manual test procedures less expensively