Short Answer
Which of the following statements is wrong regarding continuous audit?
A. Continuous audit is used to perform audit-related activities on a continuous basis
B. Testing in continuous audits often consists of continuous controls monitoring and continuous data assurance
C. Technology plays a key role in continuous audit in analyzing trends and patterns of transactions, identifying exceptions and anomalies, and testing controls
D. Continuous audit is frequently used to perform substantive tests and is used for testing of controls through transactional-data analysis
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