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  2. Topic
    Business
  3. Study Set
    Auditing Assurance Services
  4. Exam
    Exam 12: Audit of the sales and collection cycle: Tests of controls and substantive tests of transactions
  5. Question
    Tests of Controls Should Never Be Performed Using the Client's
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Tests of Controls Should Never Be Performed Using the Client's

Question 65

Question 65

True/False

Tests of controls should never be performed using the client's computer system; that is, all tests of control should be performed either using the auditor's computer or performed manually by the auditor.

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