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**Computer-Assisted Audit Techniques: Identifying Non-Computerized Methods** **Question:** Which of the following is *not* a computer-assisted audit technique? **Multiple Choice Options:** - Test data. - Controlled programs. - Program analysis techniques. - Flowcharts. **Explanation:** This question is designed to test your understanding of computer-assisted audit techniques (CAATs). CAATs involve using computer technologies to aid in the completion of audit procedures. Each option presented should be considered to determine which one does not rely on computer assistance. ### Possible Answers Breakdown: 1. **Test Data**: This involves using data to test the accuracy of a client’s system. Typically done with computer assistance. 2. **Controlled Programs**: These are specific applications used within auditing to ensure processes are executed correctly, often utilizing computers. 3. **Program Analysis Techniques**: Involves analyzing computer programs for verification and validation purposes, usually requiring specialized software tools. 4. **Flowcharts**: Representing processes through diagrams. Although they can be created using software, they are traditionally manual methods without relying on actual computerized execution of audit tasks. ### Conclusion: Flowcharts are generally recognized as the non-computer-assisted technique among the options. They serve as visual aids for understanding processes without necessitating computer processing or data manipulation. **Navigation:** This is page 5 out of 6. To view previous or next pages, please use the navigation links provided.

**Computer-Assisted Audit Techniques: Identifying Non-Computerized Methods** **Question:** Which of the following is *not* a computer-assisted audit technique? **Multiple Choice Options:** - Test data. - Controlled programs. - Program analysis techniques. - Flowcharts. **Explanation:** This question is designed to test your understanding of computer-assisted audit techniques (CAATs). CAATs involve using computer technologies to aid in the completion of audit procedures. Each option presented should be considered to determine which one does not rely on computer assistance. ### Possible Answers Breakdown: 1. **Test Data**: This involves using data to test the accuracy of a client’s system. Typically done with computer assistance. 2. **Controlled Programs**: These are specific applications used within auditing to ensure processes are executed correctly, often utilizing computers. 3. **Program Analysis Techniques**: Involves analyzing computer programs for verification and validation purposes, usually requiring specialized software tools. 4. **Flowcharts**: Representing processes through diagrams. Although they can be created using software, they are traditionally manual methods without relying on actual computerized execution of audit tasks. ### Conclusion: Flowcharts are generally recognized as the non-computer-assisted technique among the options. They serve as visual aids for understanding processes without necessitating computer processing or data manipulation. **Navigation:** This is page 5 out of 6. To view previous or next pages, please use the navigation links provided.

FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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**Computer-Assisted Audit Techniques: Identifying Non-Computerized Methods** **Question:** Which of the following is *not* a computer-assisted audit technique? **Multiple Choice Options:** - Test data. - Controlled programs. - Program analysis techniques. - Flowcharts. **Explanation:** This question is designed to test your understanding of computer-assisted audit techniques (CAATs). CAATs involve using computer technologies to aid in the completion of audit procedures. Each option presented should be considered to determine which one does not rely on computer assistance. ### Possible Answers Breakdown: 1. **Test Data**: This involves using data to test the accuracy of a client’s system. Typically done with computer assistance. 2. **Controlled Programs**: These are specific applications used within auditing to ensure processes are executed correctly, often utilizing computers. 3. **Program Analysis Techniques**: Involves analyzing computer programs for verification and validation purposes, usually requiring specialized software tools. 4. **Flowcharts**: Representing processes through diagrams. Although they can be created using software, they are traditionally manual methods without relying on actual computerized execution of audit tasks. ### Conclusion: Flowcharts are generally recognized as the non-computer-assisted technique among the options. They serve as visual aids for understanding processes without necessitating computer processing or data manipulation. **Navigation:** This is page 5 out of 6. To view previous or next pages, please use the navigation links provided.
Transcribed Image Text:**Computer-Assisted Audit Techniques: Identifying Non-Computerized Methods** **Question:** Which of the following is *not* a computer-assisted audit technique? **Multiple Choice Options:** - Test data. - Controlled programs. - Program analysis techniques. - Flowcharts. **Explanation:** This question is designed to test your understanding of computer-assisted audit techniques (CAATs). CAATs involve using computer technologies to aid in the completion of audit procedures. Each option presented should be considered to determine which one does not rely on computer assistance. ### Possible Answers Breakdown: 1. **Test Data**: This involves using data to test the accuracy of a client’s system. Typically done with computer assistance. 2. **Controlled Programs**: These are specific applications used within auditing to ensure processes are executed correctly, often utilizing computers. 3. **Program Analysis Techniques**: Involves analyzing computer programs for verification and validation purposes, usually requiring specialized software tools. 4. **Flowcharts**: Representing processes through diagrams. Although they can be created using software, they are traditionally manual methods without relying on actual computerized execution of audit tasks. ### Conclusion: Flowcharts are generally recognized as the non-computer-assisted technique among the options. They serve as visual aids for understanding processes without necessitating computer processing or data manipulation. **Navigation:** This is page 5 out of 6. To view previous or next pages, please use the navigation links provided.
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