Principles Of Auditing & Other Assurance Services
Principles Of Auditing & Other Assurance Services
21st Edition
ISBN: 9781259916984
Author: WHITTINGTON, Ray, Pany, Kurt
Publisher: Mcgraw-hill Education,
Question
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Chapter 8, Problem 34P

a.

To determine

Explain the auditing approach of auditing “around” the computer.

b.

To determine

Explain the conditions behind using the audit through the computer instead of around the computer.

c.

To determine

Explain test data and the use of test data.

d.

To determine

Explain the condition when the CPAs would be satisfied that the computer programs presented to them for testing are actually those used by the client for processing accounting data.

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