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Which of the Following Best Describes the AICPA's Audit Data

Question 30

Multiple Choice

Which of the following best describes the AICPA's Audit Data Standards (ADS) ?


A) The base level of testing procedures that should be performed on AIS data.
B) A set of analytic procedures designed to be used with modern ERPs' large datasets.
C) A set of standards for data files and fields designed to support external audits.
D) The codification of all auditing guidelines pertaining to the data generated by AISs.

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