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Sunnyside Inc. is being audited by Swan and Co. External Auditors. The lead partner on the engagement is interested in utilizing Audit Data Analytics (ADA)

Sunnyside Inc. is being audited by Swan and Co. External Auditors. The lead partner on the engagement is interested in utilizing Audit Data Analytics (ADA) as a substantive test of details, and is discussing the most beneficial use of this technique with the audit manager who will assume responsibility for the day-to-day overseeing of the audit. Scenarios, whereby ADA can be utilized as a substantive test of details, include: (Select all that apply.) • Vouching procedure whereby inventory quantities are matched to depreciation expenses and inventory acquisitions. • Vouching accounts receivable balances to records of subsequent cash receipts from customers. • Matching information contained in shipping documents, bills of lading, and sales invoices. • Matching IT internal controls to the relevant audit assertions which will be used to test those controls

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