PRINCIPLES OF AUDITING & OTHER ASSURANC
PRINCIPLES OF AUDITING & OTHER ASSURANC
21st Edition
ISBN: 9781264007202
Author: WHITTINGTON
Publisher: MCG
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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