Which Three of the Following Will the Auditor Usually Do

Multiple Choice

Which three of the following will the auditor usually do if the client relies on computer controls and the auditor plans to assess control risk as low for purchasing process assertions?

A) Test the effectiveness of general controls.
B) Use computer-assisted audit techniques (CAATs) to evaluate the effectiveness of programmed application controls.
C) Test the effectiveness of manual procedures to follow-up on exceptions identified by programmed application controls.
D) Account transactions invoices.