The Auditor Is Most Likely Going to Perform Audit Data

Multiple Choice

The auditor is most likely going to perform audit data analytics (ADA) as a substantive test when the auditor has performed tests of controls and concluded that the entity has _______.

A) strong information technology (IT) general controls, including strong access controls
B) strong IT application controls related to the assertion being tested
C) strong controls over electronic data interchange and the exchange of electronic information about a transaction between the client and its customers or suppliers.
D) All these answer choices are correct.