Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 6

Auditors use various audit techniques to gather evidence when an entity's accounting information is processed using IT. Select the audit procedure from the following list and enter it in the appropriate place on the grid.
Audit procedure:
1. Test data method.
2. Custom audit software.
3. Auditing around the computer.
4. Generalized audit software.